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【单项选择题】某卷烟厂6月研发生产一种新型卷烟,当月生产20箱作为礼品样品用于市场推广,没有同类售价,已知成本为50万元,已知卷烟的成本利润率10%,经税务机关批准,卷烟适用的税率为56%,则该批卷烟应纳消费税金为(     )万元。


a.
70.68

b.
45.20

c.
46.55

d.
47.91
 参考答案:
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