乙企业2015年11月赂买一处厂房,土地使用权价值5000万元,厂房及地上附着物价值1000万元,当地契税税率为5%,乙企业应缴纳的契税税额为
A.50万元
B.200万元
C.250万元
D.300万元
正确答案是D
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