单选题:下列关于增值税的说法,正确的是(  )

题目内容:
下列关于增值税的说法,正确的是(  ) A.应缴纳增值税=当期进项税额-当期销项税额
B.增值税越多,纳税人的经营成本越大,利润越低
C.增值税是价外税,纳税人缴纳,最终由消费者承担
D.采用不含税价格计算收入和成本,现金流量表应单列增值税科目

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