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【单选题】
我国在从价计征进口环节消费税时, 采用( ) 其计算公式为: [(进口关完税价格+进口关税)/(1-消费税从价税率)]x消费税从价税率。
A.
价内法
B.
价外法
C.
倒扣法.
D.
混合法
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