单项选择题

对于企业收取货款时另向购买方收取的延期付款利息，正确是涉税处理为()。

A.应按5%的税率计算缴纳营业税
B.应按3%的税率计算缴纳营业税
C.应按收取的利息收入全额计算增值税
D.应将利息收入换算成不含税价款后计算增值税
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