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关于印花税计税依据的表述，正确的是

高老师2年前 (2024-03-27)中国税制(00146)15

关于印花税计税依据的表述，正确的是

A.财产保险合同的计税依据为投保财产的金额

B.借款合同的计税依据为借款合同所记载的金额

C.货物运输合同的计税依据为运输货物的金额

D.营业账簿的计税依据为营业账簿记载的实收资本金额

正确答案是B

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