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【单选题】
甲酒厂为增值税一般纳税人,2018年10月销售白酒50吨,取得含增值税销售额3480000元。已知增值税税率为13%,白酒消费税比例税率为20%,从量税税额为0.5元/500克。关于甲酒厂当月应缴纳消费税税额的下列算式中,正确的是( )。(2018年)A.
3480000×20%+50×2000×0.5
B.
3480000÷（1+13%）×20%+50×2000×0.5
C.
3480000×20%
D.
3480000÷（1+13%）×20%
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