[单选题]
Under fixed rate method, tax payable= Volume of taxable goods × tax rate per unit.Which one of following description on determines sales number is incorrect?
A .Sale taxable goods, is determined by number of sales.
B .Self manufactured and used taxable goods, is determined by numbers that transferred to use.
C .Consigned processing taxable goods, is determined by numbers took back and sold by principle.
D .Import goods, is determined by numbers of taxable goods that deemed and taxed by custom.
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