对于从事国际航空运输业务的外国企业或香港、澳门、台湾企业从我国大陆运载旅客、货物、邮件的运输收入，在国家另有规定之前，应按( )征收营业税。

A．5%

B．3%

C．8%

D．4.65%

In the context of company law, explain the ways in which a director may be appointed and removed. (10 marks)