问题详情

CartiLtdisaBeijingcompanywhichtradesinlightbulbs.InDecember2014,CartiLtdpurchasedlightbulbsforRMB100,000(excludingvalueaddedtax(VAT))andaVATspecialinvoicewasobtained.CartiLtdexportedthelightbulbstoEuropeforRMB150,000.TheexportVATrefundrateforlightbulbsis16%.
Whatistheamountofthevalueaddedtax(VAT)refundwhichCartiLtdcanreceive？
A.RMB16,000
B.RMB24,000
C.RMB8,000
D.RMB500

请帮忙给出正确答案和分析，谢谢！