下列选项中,不属于终止税收法律关系事实的是 ( )
A.纳税义务人履行了纳税义务
B.纳税义务人产生了符合免税的条件
C.企业破产
D.由于灾害造成财产的重大损失致使纳税人难于履行纳税义务
正确答案是A
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