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【单选题】
甲企业厂房2 000万元,2015年11月对该厂房进行扩建,2015年年底扩建完工并办理验收手续,增加房产500万元,已知房产税的扣除比例为30%,房产税比例税率为1.2%,计算甲企业2016年应缴纳房产税税额的下列算式中,正确的是( )。
A.
2 000×(1-30%)×1.2%+500×1.2%=22.8()
B.
2 000×1.2%+500×(1-30%)×1.2%=28.2()
C.
2 000×(1-30%)×1.2%=16.8()
D.
(2 000+500)×(1-30%)×1.2%=21()
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