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【单选题】
下列关于纳税环节和纳税期限的表述错误的是
A.
纳税环节主要指税法规定的征税对象在从生产到消费的流转过程中应当缴纳税款的环节
B.
纳税期限是指纳税人的纳税义务发生后应依法缴纳税款的期限
C.
纳税期限包括纳税义务发生时间和纳税期限
D.
规定纳税期限是为了保证国家财政收入的及时实现,也是税收固定性和强制性的体现
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