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【单选题】
丙公司为增值税一般纳税人,将本公司生产的产品用于建造职工食堂(免征增值税项目)。该批产品的成本 为200000元,计税价格为300000元。增值税税率为16%。则丙公司应计入在建工程的金额是( 0fqb .
A.
200000
B.
232000
C.
248000
D.
300000
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