[单选题]
Under Ad valorem method, tax payable amount= sales amount of taxable goods× applicable tax rate.(1) Sales the volume is amount that taxpayer received all consideration and additional charges while selling taxable goods.(2) Tax payable calculation, if Ad valorem method is applied and goods sold with package, no matter whether package priced by separately, the selling price shall included in taxable amount subject to consumption tax.(3) In general condition, seller will charge deposit on packages rather than priced and sale in combination with goods. Deposit will be credit to revenue at termination date subject to consumption tax.(4) Taxable amount on of taxable goods, shall not include value added tax received from buyer.Which of above description(s) is correct?
A .(1) only
B .(4) only
C .(3), (4) only
D .All of above
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