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【单选题】
甲地板厂为增值税一般纳税人,2015年11月销售自产实木地板取得含增值税销售额111.15万元。已知实木地板增值税税率为17%,消费税税率为5%,甲地板厂当月该业务应缴纳消费税税额的下列计算列式中,正确的是( )。(2016年)
A.
111.15 ÷（1+17%）×5%=4.75（万元）
B.
111.15 ÷（1-5%）×5%=5.85（万元）
C.
111.15 ×5%=5.5575（万元）
D.
111.15 ÷（1+17%）÷（1-5%）×5%=5（万元）
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