题目内容

某实木地板厂为增值税一般纳税人，2017年11月份销售一批自产实木地板，取得含增值税的销售额为72.54万元，另向购买者收取了包装费8.19万元。已知实木地板适用的消费税税率为5%，有关实木地板厂上述业务应计算缴纳的消费税，下列计算正确的是()。

A. 72.54÷(1+17%)×5%=3.1(万元)
B. 72.54÷(1+17%)÷(1-5%)×5%=3.26(万元)
C. (72.54+8.19)÷(1+17%)×5%=3.45(万元)
D. (72.54+8.19)÷(1+17%)÷(1-5%)×5%=3.63(万元)

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