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【单选题】
依据增值税的有关规定,下列关于增值税小规模纳税人说法正确的是( )。
A.
从事货物生产的企业,年应税销售额在50万元(含)以下的,一律认定为小规模纳税人
B.
小规模纳税人会计核算健全,能提供准确税务资料,可申请不作为小规模纳税人
C.
已登记为小规模纳税人的企业一律不得再转为一般纳税人
D.
年应税销售额超过80万元的事业单位,不得作为小规模纳税人
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