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【单选题】
城市维护建设税纳税的地点不正确的是( )。A.
纳税人直接缴纳“三税”的，在缴纳“三税”地缴纳城市维护建设税
B.
、、代缴消费税、增值税，、营业税的企业单位，同时也要、、代缴城市维护建设税。如果没有城市维护建设税的，纳税单位或个人到所在地申报纳税
C.
县级以上各级银行直接经营业务取得的收入，由各级银行分别在所在地纳税
D.
县和设区的市，由县支行或区办事处按所属营业所的所在地计算纳税
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