单选题 Which of the following tax definitions is least accurate?

A、 Taxes payable are the amount due to the government.
B、 Taxable income is income based on the rules of the tax authorities.
C、 Pretax income is income tax expense divided by one minus the statutory tax rate.

【正确答案】 C

【答案解析】[解析] 由于临时差额和永久差额的存在，税前收益和收益税费用并不总是存在关联。因此，本题应选C。