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按照个人所得税法的有关规定,下列表述不正确的是

单选题
2021-07-17 21:01
A、若个人发表一篇作品,出版单位分三次支付稿酬,则这三次稿酬应合并为一次征税
B、若个人一篇小说在报刊上连载取得收入,应以连载完成后取得的所有收入合并为一次征税
C、个人的同一作品连载之后又出书取得稿酬的应视同再版稿酬分别征税
D、若因作品加印而获得稿酬,应就此次稿酬单独纳税
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正确答案
D

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