关于企业年金个人所得税的征收管理规定，按照现行政策规定下列表述不正确的是（）。

A.个人取得单位支付的企业年金计入个人账户的部分作为工资薪金所得单独计算缴纳个人所得税

B.个人缴费的部分，在不超过本人缴费工资计税基数的4%标准内的部分，暂从个人当期的应纳税所得额中扣除

C.年金基金投资运营收益分配计入个人账户时，个人暂不缴纳个人所得税

D.个人达到国家规定的退休年龄以后按月领取的年金，全额按照工资薪金所得项目计征个人所得税

The purpose of the requirements definition phase is to produce a clear, complete, consistent, and testable (46) of the technical requirements for the software product.
During the requirements definition phase, the requirements definition team uses an iterative process to expand a broad statement of the system requirements into a complete and detailed specification of each function that the software must perform and each (47) that it must meet. The starting point is usually a set of high-level requirements from the (48) that describe the project or problem.
In either case, the requirements definition team formulates an overall concept for the system and then defines (49) showing how the system will be operated, publishes the system and operations concept document, and conducts a system concept review (SCR).
Following the SCR, the team derives (50) requirements for the system from the high-level requirements and the system and operations concept. Using structured or object-oriented analysis the team specifies the software functions and algorithms needed to satisfy each detailed requirement.

A．function

B．definition

C．model

D．statement