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【单选题】
如上题 2. 计算甲公司当月采取以旧换新方式销售 N 型彩电增值税销项税额的下列算式中,正确的是( )。
A.
.500 ×( 4 520 - 316.4 )× 13% = 273 234 元
B.
500 ×( 4 520 - 316.4 )÷( 1 + 13% )× 13% = 241 800 元
C.
500 × 4 520 ÷( 1 + 13% )× 13% = 260 000 元
D.
500 × [4 520 ÷( 1 + 13% )- 316.4] × 13% = 239 434 元
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