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【单选题】
下列有关增值税税率的说法错误的有（）。
A.
煤炭税率为17%
B.
纳税人提供加工、修理修配劳务税率为17%
C.
税率的的调整由国家税务总局决定
D.
纳税人出口货物，税率为零，但是国务院另有规定的除外
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