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【单选题】
第十三届全国人民代表大会常务委员会第五次会议通过了《关于修改 < 中华人民共和国个人所得税法 > 的决定》 , 该法自 2019 年 1 月 1 日 起 施行 , 这说明 A. 全国人大常委会行使最高决定权 B. 全国人大常委会是最高权力机关 C. 法律对全体社会成员具有普遍约束力 D. 法律是由国家制定或认可的行为规范
A.
B.
C.
D.
D
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