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【单选题】
根据增值税法律制度的规定,下列关于增值税纳税义务发生时间的表述中,不正确的是A.
纳税人发生应税行为先开具发票的，为开具发票的当天
B.
纳税人发生视同销售不动产的，为不动产权属变更的当天
C.
纳税人提供租赁服务采取预收款方式的，为租期届满的当天
D.
纳税人从事金融商品转让的，为金融商品所有权转移的当天
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