年 12 月甲企业向税务机关应缴纳增值税 30 万元，实际缴纳 20 万元；向税务机关应缴纳消费税 28 万元，实际缴纳 12 万元。已知教育费附加征收比率为 3％。计算甲企业当月应当缴纳教育费附加的下列算式中，正确的是（ ）。
Language/Writing.Read aloud from Langston Hughes'Sweet and Sour Animal Bookand then tell children they are going to create their own alphabet-based poetry book(s). Assign a letter to each child or allow each child to pick a letter. Choose an appropriate theme, such as Kwanzaa, Africa, holi...