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下列关于个体工商户的个人所得税的表述错误的是( )。 A、个体工商户因在纳税年度中间开业，导致该纳税年度的实际经营期不足1年的，其生产经营所得计税时，以一个公历年度为1个纳税年度 B、投资者本人的费用扣除标准，按照实际经营月份数，以每月3500元的减除标准确定 C、应纳税所得额=该年度收入总额-成本、费用及损失-当年投资者本人的费用扣除额 D、当年投资者本人的费用扣除额=月减除费用(3500元/月)×当年实际经营月份数
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