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增值稅一般納稅人購進或銷售貨物以及在生產(chǎn)經(jīng)營過程中所支付的運輸費用，根據(jù)運費結(jié)算單據(jù)（普通發(fā)票）所列運費金額（含建設(shè)基金）依一定比例計算進項稅額準(zhǔn)予扣除，該扣除率是（ ）。
A.7％
B.10％
C.13％
D.17％
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增值稅一般納稅人購進或銷售貨物以及在生產(chǎn)經(jīng)營過程中所支付的運輸費用，根據(jù)運費結(jié)算單據(jù)（普通發(fā)票）所列運費金額（含建設(shè)基金）依一定比例計算進項稅額準(zhǔn)予扣除，該扣除率是（ ）。
A.7％
B.10％
C.13％
D.17％
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