北京A轮胎厂将自己生产的轮胎运往天津的分支机构销售,其增值税的计税依据首先按()确定。

A、分支机构当月同类轮胎的平均销售价格
B、A厂最近一次轮胎的销售价格
C、成本组价
D、A厂当月同类轮胎的平均销售价格
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正确答案:

D

答案解析:

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