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【单选题】
以下关于发票开具的说法,符合现行政策规定的是( )。
A.
小规模纳税人转让其取得的不动产，不能自行开具增值税发票，可向机构所在地主管税务机关申请
B.
纳税人向其他个人转让其取得的不动产，不得开具增值税专用发票，但可以申请增值税专用发票
C.
.其他个人出租不动产，可向居住地主管税务机关申请增值税专用发票
D.
纳税人向其他个人出租不动产，不得开具或申请增值税专用发票
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