问题详情

AlphaTradingLtd(Alpha)isavalueaddedtax(VAT)generaltaxpayer.On1January2014,AlphalentRMB200,000toBetaLtdataninterestrateof10%perannum.
WhatisthetypeandamountofturnovertaxwhichAlphaTradingLtdwillpayontheinterestincomereceivedfortheyear2014？
A.BusinesstaxofRMB1,053
B.BusinesstaxofRMB1,000
C.ValueaddedtaxofRMB3,400
D.ValueaddedtaxofRMB1,200

请帮忙给出正确答案和分析，谢谢！