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（ ）。
The wordKwanzaais derived from Swahili words meaning "first fruits of the harvest," and the holiday includes many elements of traditional African harvest celebrations. The most important symbols of Kwanzaa are: the mishumaa -- seven candles (3 red, 3 green, 1 black), standing for Kwanzaa's ...