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【单选题】
2015 年3月,甲酒厂销售自产红酒,取得含增值税价款46.8万元,另收取包装物押金2.34万元、手续费1.17万元。已知红酒增值税税率为17%,消费税税率为10%。甲酒厂该笔业务应缴纳消费税税额的下列计算列式中,正确的是( )。(2016年)
A.
（46.8+1.17）÷（1+17%）×10%=4.1（万元）
B.
46.8 ÷（1+17%）×10%=4（万元）
C.
（46.8+2.34+1.17）÷（1+17%）×10%=4.3（万元）
D.
（46.8+2.34）÷（1+17%）×10%=4.2（万元）
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