境外某单位派其职员入境在境内修理一套精密机械设备，该境外单位未在境内设立机构也无代理人，该业务中增值税由（　）。

A .海关代为征收

B .该境外单位职员自己缴纳

C .购买方代扣代缴

D .境外单位自行向境内税务机关申报

提问人：匿名网友提问时间：2021-08-25

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