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下列關(guān)于增值稅納稅義務(wù)發(fā)生時(shí)間的說(shuō)法中，不正確的是（ ）。
A.采取直接收款方式銷(xiāo)售貨物，如果貨物已經(jīng)發(fā)出，為發(fā)出貨物的當(dāng)天
B.采取賒銷(xiāo)方式銷(xiāo)售貨物，為書(shū)面合同約定的收款日期的當(dāng)天
C.采取委托銀行收款方式銷(xiāo)售貨物，為發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天
D.銷(xiāo)售應(yīng)稅勞務(wù)，為提供勞務(wù)同時(shí)收訖銷(xiāo)售款或者取得索取銷(xiāo)售款的憑據(jù)的當(dāng)天
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下列關(guān)于增值稅納稅義務(wù)發(fā)生時(shí)間的說(shuō)法中，不正確的是（ ）。
A.采取直接收款方式銷(xiāo)售貨物，如果貨物已經(jīng)發(fā)出，為發(fā)出貨物的當(dāng)天
B.采取賒銷(xiāo)方式銷(xiāo)售貨物，為書(shū)面合同約定的收款日期的當(dāng)天
C.采取委托銀行收款方式銷(xiāo)售貨物，為發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天
D.銷(xiāo)售應(yīng)稅勞務(wù)，為提供勞務(wù)同時(shí)收訖銷(xiāo)售款或者取得索取銷(xiāo)售款的憑據(jù)的當(dāng)天
}