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【单选题】
某企业2011年自有生产用房产原值6000万元,市场价值8000万元,账面已提折旧1200万元。已知适用房产税税率为1.2%,当地政府规定计算房产的扣除比例为20%。根据房产税法律制度的规定,该企业2011年度应缴纳的房产税为( )。
A.
(6000 -1200)×(1-20%) ×1.2% =46.08(万元)
B.
(8000 -1200)×(1-20%)×1.2% =65.28(万元)
C.
6000×(1-20%)×1.2% =57.6(万元)
D.
8000×(1-20%) ×l. 2% =76.8(万元)
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