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【单选题】
以下关于消费税的纳税地点表述正确的是( )。A.
纳税人销售的应税消费品，以及自产自用的应税消费品，除国务院财政、税务主管部门另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税
B.
纳税人到外县(市)销售或者委托外县(市)代销自产应税消费品的，应当向销售地主管税务机关申报纳税
C.
纳税人的总机构与分支机构不在同一县(市)的，应当分别向各自机构所在地的主管税务机关申报纳税
D.
纳税人到外县(市)销售或者委托外县(市)代销自产应税消费品的，于应税消费品销售后，向机构所在地或者居住地主管税务机关申报纳税
E.
进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税
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