[单选题] 提问人:匿名网友 提问时间:2021-08-24

下列关于资源税应税销售额的表述错误的是(  )。


A .纳税人将其开采的原煤,自用于连续生产洗选煤的,在原煤移送使用环节缴纳资源税
B .原煤销售额不含从坑口到车站
C .纳税人将其开采的原煤加工为洗选煤销售的,以洗选煤销售额乘以折算率作为应税煤炭销售额计算缴纳资源税
D .纳税人将其开采的原煤,连续生产非应税产品的,视同销售原煤,计算缴纳资源税

提问人:匿名网友 提问时间:2021-08-24

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