''Uncut'' will almost definitely be an R-rated affair, much to Paramount's chagrin. "After they showed us graphs of how much more money we'd make with a PG-13, we were like, 'R or nothing,'" says Parker (who created the series with Stone). Exec producer Scott Rudin isn't worried: "I think kids will either force their parents to take them, or they'll figure out a way to get in under the radar." But even earning that R rating could be a problem. Still miffed that the MPAA slapped their last film, 1998's ''Orgazmo,'' with an NC-17, the ''Park'' pair is purposely pumping their anticensorship movie full of egregiously lewd content. "We aren't trying to make a film that offends anybody -- except we're trying to offend the MPAA," says Stone, whose film aims a few direct jabs at the ratings board. "We mention them in sentences like 'You mean the MPAA is ineffective?' We're spending tons of Paramount's money to do a big middle finger to the MPAA."