单选题下列关于车船税计税单位确认的表述中，正确的是（）。A商用货车按“每辆”作为计税单位B摩托车按“排气量”作为计税单位C游艇按“净吨位每吨”作为计税单位D专用作业车按“整备质量每吨”作为计税单位
单选题
下列关于车船税计税单位确认的表述中，正确的是（）。
A
商用货车按“每辆”作为计税单位
B
摩托车按“排气量”作为计税单位
C
游艇按“净吨位每吨”作为计税单位
D
专用作业车按“整备质量每吨”作为计税单位
参考解析
解析：
选项A商用货车以“整备质量每吨”作为计税单位；选项B摩托车按以“每辆”作为计税单位；选项C游艇以“身长度每米”作为计税单位。
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