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【单选题】
(2014年)下列关于纳税申报方式的表述中,不正确的是( )。A.
邮寄申报以税务机关收到的日期为实际申报日期
B.
数据电文方式的申报日期以税务机关计算机网络系统收到该数据电文的时间为实际申报日期
C.
实行定期定额缴纳税款的纳税人可以实行简易申报、简并征期等方式申报纳税
D.
自行申报是指纳税人、扣缴义务人按照规定的期限自行直接到主管税务机关办理纳税申报手续
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