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【单选题】
63【例题·单选题】(2018年)2017年6月甲公司向境外乙公司分配股息折合人民币1 000万元。已知预提所得税税率为10%,计算甲公司应代扣代缴企业所得税税款的下列算式中,正确的是( )。
A.
1 000×10%×50%=50(万元)
B.
1 000×10%=100(万元)
C.
1 000×(1-25%)×10%=75(万元)
D.
1 000×(1-25%)×10%×50%=37.5(万元)
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