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【单选题】
对个人所得税减征或加成征收的规定,下列说法中正确的是( )。
A.
对劳务报酬所得实行加成征税办法,实际上是一种特殊的、延伸的三级超额累进税率
B.
对稿酬所得,规定在适用20%税率征税时,只征收80%的税额
C.
为了配合国家住房制度改革,支持住房租赁市场的健康发展,从2001年1月1日起,对个人出租房屋取得的所得暂减按15%的税率征收个人所得税
D.
以劳务报酬所得一次收入晴高的,规定在适用30%税率征税的基础上,实行加成征税办法
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