单项选择题

纳税人委托加工应税消费品，首先应该按照（ ）来确定其消费税的计税价格。

A.按照受托方同类消费品的销售价格
B.按照委托方同类消费品的销售价格
C.按照市场同类消费品的销售价格
D.按照组成计税价格
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听力原文：M: What do you think? Should I accept this exchange program and stay in tile U.S. for 3 months?W: Are you kidding? Everyone I know is lining up to go there and you're actually considering not going?Q: What does the woman imply?(2)A.The man should go for the exchange program.B.The man should not go to the U.S. for 3 months.C.Many people want to go for the exchange program.D.Many people consider not going for the exchange program.
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