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甲卷烟厂为增值税一般纳税人,2019年10月销售M型卷烟1000标准条,取得含增值税销售额90400元。已知,卷烟增值税税率为13%,消费税比例税率为56%,定额税率为0.003元/支,每标准条200支卷烟。计算甲卷烟厂当月销售M型卷烟应缴纳消费税税额的下列算式中,正确的是()
A.90400÷ (1+13%) ×56%=44800 (元)
B.90400÷ (1+13%) ×56%+ 100×200×0.003= 45400 (元)
C.90400×56% + 1000× 200×0.003=51224 (元)
D.(90400+ 1000×200×0.003) ×56% = 50960 (元)
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B、90400÷ (1+13%) ×56%+ 100×200×0.003= 45400 (元)
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