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某企业将其生产的甲级卷烟作为福利发放给职工，没有同类消费品的销售价格，生产成本为5000元，利润率为10%，甲级卷烟的消费税税率为50%。则该企业应纳（ ）消费税。
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某企业将其生产的甲级卷烟作为福利发放给职工，没有同类消费品的销售价格，生产成本为5000元，利润率为10%，甲级卷烟的消费税税率为50%。则该企业应纳（ ）消费税。
A、5500元
B、11000元
C、5000元
D、250元
时间：2021-09-01 17:04
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青书学堂
平顶山学院
会计学
财税法
答案解析
A
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某企业将其生产的甲级卷烟作为福利发放给职工，没有同类消费品的销售价格，生产成本为5000元，利润率为10%，甲级卷烟的消费税税率为50%。则该企业应纳（ ）消费税。
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