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【单选题】
下列说法不符合城建税规定的是（ ）。A.
一般情况下，纳税人缴纳三税的地点，就是该纳税人缴纳城建税的地点
B.
城建税以 “三税”为计税依据并同时征收，如果要免征或者减征“三税”，不能同时免征或者减征城建税
C.
海关对进口产品代征的增值税、消费税、不征收城市维护建设税
D.
纳税人因延迟缴纳而补缴 “三税”的，城建税应同时补缴
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