某化妆品生产企业为一般纳税人,(1)1月15日向某大型商场销售化妆品一批,开具增值税专用发票,价款30万元,税额5.1万元;(2)1月20日向某单位销售化妆品一批,开具普通发票,含税销售额4.68万元。货款均已收妥,该化妆品适用消费税率为30%。下列关于业务(1)说法正确的是()

A.1万元;(2)1月20日向某单位销售化妆品一批,开具普通发票,含税销售额4.68万元。货款均已收妥,该化妆品适用消费税率为30%。要求:根据上述资料回答下列问题:
(1)下列关于业务(1)说法正确的是()
A.应纳增值税为5.1万元
B.应纳消费税为7.69万元
C.应纳消费税为9万元
D.应纳增值税为3.9万元
(2)下列关于业务(2)说法正确的是()。
A.应纳增值税为0.80万元
B.应纳消费税为1.2万元
C.应纳消费税为1.4万元
D.应纳增值税为0.68万元


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