已抵扣进项税额的购进货物，如果作为集体福利发放给职工个人的，发放时应视同销售计算增值税的销项税额。()

A city councilman has proposed a controversial new plan to increase city revenues from the parking places downtown. He has proposed that instead of charging $1.20 per hour for parking in these spots, the city should make all parking spots five-minute loading zones, and then assess $15 parking fines on anyone who parks in the spots for more than five minutes. Which of the following, if true, provides the pest argument that the councilman’s plan will not increase the city’s revenue ？（）

A. A system that promotes parking fines will anger citizens, and they will consequently vote the councilman out of office if the plan goes through.

B. The city owns only 14 parking spots in the downtown area.

C. The costs of assessing and collecting the parking fines will surpass the revenues likely to be collected from the new plan.

D. Ray’s parking garage, the only competition for the city-owned parking places downtown, charges $18 per day for its parking places.

E. It has been observed that on an average day, approximately three different cars park in each of the city-owned parking spots downtown.