單項(xiàng)選擇題增值稅率為13%的納稅人和營(yíng)業(yè)稅率為5%的納稅人的無(wú)差別平衡點(diǎn)增值率為()。(計(jì)算無(wú)差別平衡點(diǎn)增值率)

A.43.34%
B.43.46%
C.43.56%
D.43.78%