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【单选题】
某酒厂为一般纳税人,2019年4月向一小规模纳税人销售白酒,开具普通发票上注明含税金额为93600元;同时收取包装物押金2000元,增值税税率13%,此业务酒厂应计算的销项税的下列算式中,正确的是( )。
A.
93600 ÷(1+13%)×13%(元)
B.
(93600+2000)÷(1+13%)×13%(元)
C.
[93600 ÷(1+13%)+2000]×13%(元)
D.
(93600+2000)÷(1-13%)×13%(元)
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