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（ ）。
green, and black -- are also symbolic. Black stands for the unity of all black people. Green stands for freedom. Red represents the blood shed in the fight for freedom and unity. Point out that the colors are the same as those