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【单选题】
今年30岁，在一家大公司工作，该公司效益较好，于今年成立了企业年金理事会，开始企业年金计划，要分别委托一家公司作为投资管理人，一家商业银行作为托管人和账户管理人。关于企业年金的说法正确的是（）
A.
只有国有企业建立企业年金计划
B.
若参加了年金计划，在随后的工作期间内，可以随时将账户中的钱取出
C.
个人缴费和企业缴费均可全额在税前列支
D.
若调动工作，新单位也有企业年金计划，可将原年金账户资产转移至新的账户
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