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【单选题】
甲食品厂为增值税一般纳税人。2019年9月采取分期收款方式销售饮料,含税总价款113000元,合同约定分3个月收取货款,本月应收取含税价款45200元。已知增值税税率为13%。甲食品厂当月销售饮料增值税销项税额的列式中,正确的是( )。
A.
45200×13%=5876(元)
B.
45200÷(1+13%)×13%=5200(元)
C.
113000÷(1+13%)×13%=13000(元)
D.
113000×13%=14690(元)
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