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【单选题】
下列关于采取托收承付和委托银行收款方式销售货物的增值税纳税义务发生时间的表述中,正确的是( )。
A.
发出货物并办妥托收手续的当天
B.
发出货物的当天
C.
开发票的当天
D.
收讫销售款或者取得销售款项凭据的当天
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