单选题:进口货物的进口环节消费税的计算公式是(   )。

题目内容:
进口货物的进口环节消费税的计算公式是(   )。 A.进口环节消费税=(到岸价格+关税)/(1-消费税税率)×消费税税率
B.进口环节消费税=(离岸价格+关税)/(1-消费税税率)×消费税税率
C.进口环节消费税=(到岸价格+关税)/ (1+消费税税率)×消费税税率
D.进口环节消费税=(离岸价格+关税)/ (1+消费税税率)×消费税税率

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