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【单选题】
纳税人为销售而出租出借包装物收取的押金,增值税正确的计税方法是( )。
A.
单独记账核算的，一律不并入销售额征收增值税，对逾期包装物押金，均并入销售额征税。
B.
酒类产品包装物押金，一律并入销售额计税，其它货物押金，单独记账核算的，不并入销售额征税。
C.
对销售除啤酒、黄酒之外的其他酒类产品收取的包装物押金均应并入当期销售额征税，其它货物押金，单独记账，未逾期且不超过一年者，不计算缴纳增值税。
D.
无论会计上如何核算，均应并入销售额计算缴纳增值税。
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