某大学商学院教授张某担任某公司独立董事,其获得的独立董事费( )
A.按工资、薪金所得征收个人所得税
B.按劳务报酬所得征收个人所得税
C.按特许权使用费所得征收个人所得税
D.按偶然所得征收个人所得税
正确答案是B
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