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【单选题】
20XX年甲公司房产原值1 000 000元,已提取折旧350 000元。已知从价计征房产税税率为1.2%,当地规定的房产税扣除比例为30%。甲公司当年应缴纳房产税税额的下列计算中,正确的是( )。A.
(1 000 000-350 000)×1.2%=7 800(元)
B.
(1 000 000-350 000)×(1-30%)×1.2%=5 460(元)
C.
1 000 000×(1-30%)×1.2%=8 400(元)
D.
1 000 000×1.2%=12 000(元)
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