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5.1 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?
A The company had some exports that were not liable to sales tax.
B The company made some sales of zero-rated products.
C The company made some sales of exempt products.
D The company sold some products to businesses not registered for sales tax.
答案：D
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