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甲化妆品生产企业为增值税一般纳税人,2018年12月有关经济业务如下: (1)进口一批高档香水精,海关审定的关税完税价格为10000元(人民币,下同),按规定向海关缴纳相关税费,并取得海关填发的专用缴款书。 (2)委托乙企业为其加工一批高档口红,提供的原材料不含税价格为2000元;乙企业收取加工费1000元以及代垫部分辅料费150元,并开具增值税专用发票。委托加工的高档口红已于当月全部收回,乙企业无同类产品售价。 (3)自制一批新型高档化妆品,发放给本企业女职工作为福利,已知该批高档化妆品的生产成本为3500元,成本利润率为5%,无同类产品市场售价。 (4)将自产的高档化妆品投资到丙企业,取得丙企业5%的股权,同类高档化妆品的平均不含税售价为13000元,最高不含税售价为15000元。 已知:关税税率为20%,高档化妆品消费税税率为15%,高档化妆品增值税税率为16%。 要求: 根据上述资料,回答下列问题。 甲企业当月进口高档香水精应纳税额的下列计算中,正确的是( )。A.
关税=10000×20%=2000（元）
B.
消费税=（10000+2000）×15%=1800（元）
C.
消费税=（10000+2000）÷（1-15%）×15%=2117.65（元）
D.
增值税=（10000+2000）÷（1-15%）×16%=2258.82（元）
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