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甲企业为增值税一般纳税人,2017 年 12 月初库存烟丝不含增值:税买价 5 万元,本月外购烟丝不含税买价 40 万元,月末库存烟丝不含税买价 10 万元,领用的烟丝全部用于连续生产卷烟,下列计算甲企业本月准予扣除的外购烟丝已缴纳的消费税的列式中正确的是A.
（5+40）×30% =13.5 （万元）
B.
40×30%=12（万元）
C.
（5+40-10）×30% =10.5 （万元）
D.
（40-10）×30% =9 （ 万元）
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