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【单选题】
某一般纳税人2019年5月进口童装一批,取得海关开具的海关完税凭证,注明代征进口环节增值税28.8万元,支付国内运输企业的运输费用2万元(取得增值税专用发票)。本月售出该批童装,取得含税销售额270万元。则该企业本月销售童装应缴纳的增值税为( )。A.
270÷(1+13%)×13%-28.8-2×9%=2.08(万元)
B.
270÷(1+13%)×13%-28.8=2.26(万元)
C.
270÷(1+13%)×13%-2×9%=30.88(万元)
D.
270÷(1+13%)×13%=31.06(万元)
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