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【单选题】
下列业务中,委托消费税纳税义务人的是( )A.
委托加工木制一次性筷子，原材料由委托方提供，受托方只收取加工费
B.
委托加工鞭炮，受托方提供主要材料并收取加工费，委托方提供部分辅助材料
C.
委托加工小汽车，受托方先将原材料卖给委托方，然后再提供加工劳务收取加工费
D.
委托加工游艇，主要材料由受托方以委托方名义购进并生产应税消费品
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