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某企业在2010年5月(小规模纳税人)销售一批货物，取得含税价款206000元，该企业当月没有涉及其他业务，那么该企业当月应缴纳的增值税为()元。

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A、6000

B、7923.08

C、11660.38

D、29931.62

参考答案:

A

该企业当月应缴纳的增值税=206000÷(1+3％)×3％=6000(元)。

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