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【单选题】
税务机关对纳税人采取税收保全措施时，冻结的存款数额应当是______。A.
全部存款加上纳税人维持生活必需的住房和用品价值的金额
B.
纳税人应纳税额数额的两倍
C.
相当于纳税人应纳税额的数额
D.
全部存款
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