單項(xiàng)選擇題增值稅率為17%的納稅人和營(yíng)業(yè)稅率為5%的納稅人的無差別平衡點(diǎn)增值率為()。(計(jì)算無差別平衡點(diǎn)增值率)

A.34.41%
B.34.57%
C.34.65%
D.34.78%