【单项选择题】对于自产自用的应税产品，没有同类消费销售价格时，消费税按组成计税价格的计算公式为( )。a.（成本+利润）/（1-消费税税率）b.（成本+加工费）/（1-消费税税率）c.（成本+利润）/（1+消费税税率）d.（成本-利润）/（1+消费税税率） - 查题网

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国家开放大学 / 税收理论与实务

【单项选择题】对于自产自用的应税产品，没有同类消费销售价格时，消费税按组成计税价格的计算公式为( )。

a.
（成本+利润）/（1-消费税税率）

b.
（成本+加工费）/（1-消费税税率）

c.
（成本+利润）/（1+消费税税率）

d.
（成本-利润）/（1+消费税税率）

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税收理论与实务

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