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【单选题】
2015年10月,甲烟草批发企业卷烟零售店销售卷烟200标准条,取得不含增值税销售额20000元;向丙烟草批发企业销售卷烟300标准条,取得不含增值税销售额30000元。已知卷烟批发环节消费税比例税率为11%,定额税率为0.005元/支;每标准条200支卷烟。甲烟草批发企业上述业务应缴纳消费税税额的下列计算列式中,正确的是
A.
20000×11%+200×200×0.005=2400元
B.
20000×11%+200×200×0.005+30000×11%+300×200×0.005=6000元
C.
20000×11%+30000×11%=5500元
D.
30000×11%+300×200×0.005=3600元
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