外商独资的A服装制作公司(属鼓励类项目)利用投资总额内资金进口制衣设备和加工服装用原料。上述设备与原料均委托B进出口贸易公司进口同批运抵进境。企业在向海关办理进口手续时,应( )。
A填制一份报关单,经营单位按A公司填报
B填制一份报关单,经营单位按B公司填报
C分单填报备:报关单经营单位按A公司填报,原料报关单按B公司填报
D分单填报:设备报关单经营单位按B公司填报,原料报关单按A公司填报
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