甲化妆品生产企业为增值税一般纳税人（以下简称"甲企业"），3月份发生以下业务：（1）从境外进口化妆品一批，关税完税价格折合人民币200万元，取得海关开具的完税凭证。（2）将上月外购的成本为100万元的化工原料全部发往乙公司委托其加工成化妆品，支付不含税加工费20万元并取得增值税专用发票。（3）将委托乙公司加工收回的化妆品全部领用继续加工成另一型号的化妆品，加工完成后将其中的80%内销取得含税销售额257.4万元。已知：进口化妆品关税税率为50%；化妆品消费税税率为30%。要求：根据上述资料，回答下列问题。
甲企业销售化妆品应缴纳的消费税税额为（）万元（不含被代收代缴部分）。
A.77.22
B.66
C.25.79
D.14.57
参考答案：D
| 阅读理解。 | |||||
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| 1. If you want to go out for lunch on Sunday, you can call at . | |||||
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| A. 83386223 or 83338989 B. 87679690 or 83386223 C. 83338989 or 87872738 D. 87872738 or 876796960 | |||||
| 2. If you want to buy a new dress, you can go to . | |||||
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| A. 69 Hong Kong Road B. 368 East Huanshi Road C. 5300 Shanghai Road D. 635 Grand Road |
| 3. isn't open for two and a half hours in the afternoon on weekdays. |
[ ] |
| A. Full Hotel B. Hongnan Restaurant C. History Museum D. Baihe Shopping Center |
| 4. On Sunday morning, the coffee shop in Full Hotel doesn't open until . |
[ ] |
| A. 6:30 am B. 7:00 am C. 7:30 am D. 8:00 am |
| 5. You can know when you visit History Museum. |
[ ] |
| A. the history of South China B. the history of Guangdong's native people C. the history of Shanghai D. the history of Hong Kong |