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【单选题】
下列项目中，符合《增值税暂行条例》规定的是( )。
A.
将自产、委托加工或购买的货物无偿赠送其他单位或者个人，作进项税额转出
B.
将自产或委托加工的货物用于非增值税应税项目，视同销售货物行为
C.
将购买的货物分配给股东或投资者，作进项税额转出
D.
为投资购买的货物，不得抵扣进项税额
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