《中华人民共和国个人所得税法实施条例》规定,个体工商户(包括个人独资企业业主和合伙企业的合伙人、企事业单位的承包经营者和承租经营者)的生产经营所得的税率为( )级超额累进税率。
A.3
B.4
C.5
D.10
正确答案是C
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