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【单选题】
在资源税现行规定中，关于伴采矿的税收政策，下列说法正确的是( )。A.
以主产品的矿石名称作为应税品目，由国家税务总局核定单位税额
B.
伴采矿量大的，由省、自治区、直辖市人民政府根据规定核定单位税额
C.
伴采矿量小的，按照国家对收购单位规定的相应品目的单位税额减半缴纳资源税
D.
以副产品的矿石名称作为应税品目，由财政部核定单位税额
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