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【单选题】
某企业2013年利润总额为1000万元,当年对外公益性捐赠产品一批,产品成本为100万元,市场售价为200万元,增值税税率为17%,假设不考虑其他事项,该企业进行2013年企业所得税纳税申报时( )A.
应调增应纳税所得额14万元
B.
应调增应纳税所得额114万元
C.
应调增应纳税所得额100万元
D.
不必进行纳税调整
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