纳税人对由于减免增值税而发生的退税,其已纳城市维护建设税的税务处理是( )
A.同时退税,但出口产品例外
B.不退税,但出口产品例外
C.由地税机关确定退税数额
D.由国税机关确定退税数额
正确答案是A
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