单选题：纳税人既经营增值税劳务，又兼营营业税应税劳务且未分别核算的，其兼营的营业税应税劳务应与增值税的应税劳务（　　）。

题目内容：
纳税人既经营增值税劳务，又兼营营业税应税劳务且未分别核算的，其兼营的营业税应税劳务应与增值税的应税劳务（　　）。 A． 一并征收增值税
B． 一并征收营业税
C． 按照二者平均税率征收
D． 分别征收增值税、营业税
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答案解析：

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