单选题:下列纳税人中,不属于增值税一般纳税人的有(  )。

题目内容:
下列纳税人中,不属于增值税一般纳税人的有(  )。 A.年销售额为60万元的从事货物生产的个体经营者
B.年销售额100万元的从事货物批发的个人
C.年销售额60万元的从事货物生产的企业
D.年销售额为100万元的从事货物批发的零售的企业

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