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【单选题】
下列关于公司减少注册资本的表述中，不符合公司法律制度规定的是（ ）。A.
公司需要减少注册资本时，必须编制资产负债表和财产清单
B.
公司减少注册资本时，应当自作出减少注册资本决议之日起10日内通知债权人，并于30日内在报纸上公告
C.
公司减少注册资本的，应当自作出减少注册资本决议之日起45日后申请变更登记
D.
债权人自接到通知书之日起30日内，未接到通知书的自公告之日起45日内，有权要求公司清偿债务或者提供相应的担保
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