单选题：小李从某商场购买一件服装，共支付价款117元，下列增值税纳税人的说法，错误的是（　　）。

题目内容：

小李从某商场购买一件服装，共支付价款117元，下列增值税纳税人的说法，错误的是（　　）。 A．小李是纳税人
B．商场是纳税人
C．小李是负税人
D．商场不是增值税扣缴义务人

参考答案：

答案解析：

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