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【单选题】
某企业为增值税一般纳税人,本月销售 10 个标准箱卷烟,共取得不含增值税的销售额为 100000 元。已知该批卷烟适用的消费税比例税率为 56% ,定额税率为 150 元 / 标准箱。该烟厂本期应纳消费税为( )元。A.
57500
B.
56000
C.
1500
D.
36000
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