单选题:我国《个人所得税法》规定,对稿酬所得的应纳税额减征30%,这一减免规定属于(  )。

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题目内容:
我国《个人所得税法》规定,对稿酬所得的应纳税额减征30%,这一减免规定属于(  )。 A.税基式减免
B.税率式减免
C.税目式减免
D.税额式减免
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