【正确答案】 C

【答案解析】①确定销售额；[40.95/(1+17%)]×24=840(万元) ②确定销项税=840×17%=142.8(万元) ③确定可抵扣的进项税=136.11+9×7%-(136.11+9×7%)/30×2+4.69=132.31 (万元) ④确定增值税税额=142.8-132.31=10.49(万元)