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【单选题】
下列关于应税消费品销售额的表述中，不正确的是
A.
应税消费品销售额包括向购买方收取的增值税税款
B.
纳税人自产自用应税消费品，桉照纳税人生产的同类消费品的销售价格确定销售额
C.
随同从价计征应税消费品出售的包装物，无论是否单独计价，均应并入销售额
D.
对因逾期未收回的包装物不再退还的或者已收取的时间超过12个月的押金，应并入应税消费品的销售额
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