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【单选题】
(初级)某食品厂是增值税一般纳税人, 2018 年 11 月从农民手中收购大豆一批用于加工月饼,农产品收购发票上注明买价 20 万元 ; 该批大豆在运回库房途中发生了 1% 的损失,经查验该损失属于合理损耗。有关该食品厂就上述业务可以抵扣的增值税进项税额,下列计算列式正确的是( )。
A.
20 × 11%
B.
20 × 10% × (1-1%)
C.
20 × 10%
D.
20 × 11% × (1-1%)
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