【单选题】Which of the following statement(s) in respect of the system of tax return of individual income tax by individual taxpayer is incorrect?
A.
There are two methods for the paying individnal income tax by a Chinese taxpayer: the tax withholding agent withholding tax at source and self-declaration by taxpayer.
B.
A taxpayer with an annual incomes of over RMB 120,000 needs to voluntarily declare and pay individual income tax.
C.
As for the income acquired from overseas, if the tax has already been paid overseas, it is unnecessary to redeclare and pay individual income tax in China.
D.
If wages and salaries are acquired at two or more places in China, it is necessary for the individual to voluntarily declare and pay individual income tax.