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【单选题】
某企业为从事商业咨询服务的增值税小规模纳税人,2017年10月向一般纳税人让人提供咨询信息服务,取得含税销售额1.03万元;当月购进办公用品,支付价款2.06万元。取得增值税普通发票。已知增值税税率为17%,征收率为3%,当月应缴纳增值税税额的下列计算列式中,正确的是()A.
（3.09+1.03）/（1+3%）X3%=0.12万元
B.
（3.09+1.03-2.06）/（1+3%)X3%=0.06万元
C.
（3.09+1.03）X3%=0.12万元
D.
（3.09+1.02）/（1-3%）=0.13万元
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