单选题：关于计税价格的说法，符合现行增值税与消费税规定的是（　）

题目内容：
关于计税价格的说法，符合现行增值税与消费税规定的是（　） A．将进口的应税消费品用于抵偿债务，应当以最高售价计征消费税，但以同类消费品的平均价格计征增值税
B．将自行生产的应税消费品用于连续生产非应税消费品，应以同类消费品的平均价格计征消费税与增值税
C．将委托加工回收的应税消费品用于对外投资，应当以最高售价计征消费税，但以同类消费品的平均价格计征增值税
D．将自行生产的应税消费品用于投资入股，应以纳税人同类消费品的最高售价计征消费税，但以同类消费品的平均价格计征增值税
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