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请教：2011年河南会计从业资格《财经法规》真题第1大题第5小题如何解答？

【题目描述】

甲公司为增值税小规模纳税人，2011年2月15日，甲公司销售产品一批，取得收入（含增值税）6.18万，该业务应缴纳增值税税额为（）元。

A.3500

B.1800

C.1854

D.2377

【我提交的答案】： C

【参考答案与解析】：

正确答案：B

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