某化妆品生产企业(增值税一般纳税人)委托甲单位加工一批化妆品，发出原材料46800元(含税价)，支付含税加工费用和代垫辅料费11700元，该企业没有同类商品的销售价格，消费税税率为30%，则其组成计税价格为()元。
A.72500
B.89250
C.71428.57
D.83571.43
参考答案：C
解析：组成计税价格=(46800+11700)/(1+17%)/(1-30%)=71428.57(元)。
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| Today is Friday, the 29th of June. Paul told me something exciting this morning: his father helped the police catch a __1__yesterday! When Paul was waiting for the __2__with his father across the river, he heard some people arguing __3__. He looked around and saw two women and a big man __4__each other. When Paul's father asked what was going on, one of the women said they were tourists and three young men __5__her friend's purse when they were buying postcards in a bookstore. The other two had run away, but they __6__the big man closely. When the ferry arrived, the big man hurried onto the ferry and the two tourists went __7__ after him. Paul was angry. He wanted to go up and help the two women. But his father said he didn't want to take that ferry. Paul felt rather __8__because he thought his father was afraid of the big man and unwilling to help others! What Paul saw next changed the __9__of his father. His father hurried to a nearby icecream store and used their phone to __10__110. He reported the robbery to the police and gave some __11__ details about the robber, the tourists and the ferry. When they __12__off the next ferry, Paul saw three __13__around the big guy in handcuffs(手铐) . . . . While Paul was telling me the story, he seemed very __14__. He said he had a better understanding of his father. Although he looked __15__, he was a real hero. | ||||
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