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【单选题】
下列关于个人所得税相关政策的表述错误的是( )。A.
个人购买社会福利有奖募捐奖券一次中奖收入不超过1万元的,暂免征税,超过1万元的,按差额部分征税
B.
企业对累积消费达到一定额度的顾客,给予额外抽奖机会,个人的获奖所得,按照“偶然所得”项目,全额适用20%的税率缴纳个人所得税
C.
个人因从事彩票代销业务而取得的所得,应按照“经营所得”项目计征个人所得税
D.
偶然所得和其他所得以个人每次取得的收入额为应纳税所得额,不扣除任何费用
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