题目内容

某企业购入政府发行的年利率为4.5%的一年期国债1000万元，持有320天时以1050万的价格转让。企业该笔交易应当缴纳的企业所得税额为（）万元。

A. 11.5
B. 10.55
C. 11
D. 12.21

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