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甲地板厂为增值税一般纳税人,2019年10月销售自产实木地板取得含增值税销售额118.65万元。已知实木地板增值税税率为13%,消费税税率为5%,甲地板厂当月该业务应缴纳消费税税额的下列算式中,正确的是( ) 。A.
118.65×5%
B.
118.65÷(1+13%)×5%
C.
118.65÷(1-5%)×5%
D.
118.65÷(1+13%)÷(1-5%)×5%
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