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【单选题】
甲公司是一家化妆品生产企业,属于增值税一般纳税人,2017年3月,该厂销售高档化妆品取得不含增值税销售收入100万元,销售普通化妆品取得不含增值税销售收入80万元,将高档化妆品与普通化妆品组成礼盒成套销售,取得不含增值税销售额50万元,已知高档化妆品的消费税税率为15%,则该企业当月应纳消费税的下列计算中正确的是( )。
A.
100×15%＝15（）
B.
100×16%＝16（）
C.
（100＋50）×15%＝22.5（）
D.
（100＋50）×16%＝24（）
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