问题
实木地板含税金额 111.15，适用増值税税率 17%，消费税税率 5%，应交消费税为（ ）
A.111.15+ (1-5%)×5%=5.85
B.111.15×5%=5.5575
C.111.15÷ (1 + 17%) ×5%=4.75
D.111.15÷ (1 + 17%) + (1-5%)×5%=5
正确答案是：
A.111.15+ (1-5%)×5%=5.85
B.111.15×5%=5.5575
C.111.15÷ (1 + 17%) ×5%=4.75
D.111.15÷ (1 + 17%) + (1-5%)×5%=5