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【单选题】
根据《增值税暂行务例》的规定，采取预收货款方式销售货物，增值税纳税义务的发生时间是( )。A.
销售方收到第一笔货物的当天
B.
销售方收到剩余贷款的当天
C.
销售方发出代物的当天
D.
购买方收到代物的当天
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At a central library.
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At a government office.
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All right
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Good luck
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A.
all the year
B.
whole year round
C.
all the year round
D.
all year round
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