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【单选题】
下列各项中,关于资源税课税数量的表述不正确的是( )。
A.
纳税人开采或生产应税产品销售的，以实际销售数量为课税数量
B.
纳税人开采或生产应税产品自用于生产非应税产品的，以自用数量为课税数量
C.
纳税人不能准确提供应税产品销售数量，以应税产品的产量或者主管税务机关确定的折算比换算成的数量为课税数量
D.
纳税人开采或生产应税产品销售的，以开采数量为课税数量
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