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【单选题】
增值税一般纳税人甲为销售货物而出租包装物收取的押金，因超过1年未收回包装物而不再退还的，应并入销售额征收增值税，并入销售额的押金所适用的税率是( )。A.
所包装货物的适用税率
B.
包装物所适用的税率
C.
所包装货物与包装物税率中从高适用税率
D.
按照4%.或者6%.的征收率
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