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【单选题】
根据增值税的有关规定,下列说法不正确的是( )。
A.
纳税人进口的用于产品生产的原材料已缴纳的增值税,不论是否已经支付货款,只需海关完.税凭证,均可按规定从销项税额中抵扣
B.
外贸企业出口货物90日内未向主管税务机关退税部门申报出口退税的,除另有规定或特殊原因经批准者外,企业必须向主管税务机关征税部门进行纳税申报并计提销项税额
C.
购买或销售免税货物(购进免税农业产品除外)所发生的运输费用不得计算进项税额抵扣
D.
一般纳税人购入废旧物资回收经营单位销售的免税废旧物资,可按照合法收购票据上收购金额的10%计算抵扣进项税额
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A.
Find their tastes and preferences to be quite harmonious
B.
Experience economies of large-scale production over large output levels
C.
Face dissimilar relative abundances of the factors of production
D.
Find their per capita income levels to be approximately the same
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