[单选题]
The current relevant provisions on the confirmation of VAT, which one of the following statements about tax basis of VAT is correct?
A .Under 'trade in' method sales TV, using the difference in price between the new TV and old TV as tax basis.
B .Under discount sales method, using the balance after deducting the subtracting from sales value as the tax basis.
C .Under "repayments of principal sales" method, using the balance after subtracting the payment of the principle from sales price as the tax basis.
D .Under the barter method, using the difference balance between sale and purchase amount as the tax basis.
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