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【单选题】
2019年9月甲公司销售产品取得含增值税价款113000元,另收取包装物租金6780元。已知增值税税率为13%,甲公司当月该笔业务增值税销项税额的下列计算中,正确的是( )。
A.
116000÷(1+16%)×16%=16000(元)
B.
(113000+6780)÷(1+13%)×13%=13780(元)
C.
116000×16%=18560(元)
D.
(116000+6960)×16%=19673.6(元)
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