— Excuse me, how is the new program going?

— Terrific! Everything is going smoothly ___ we expected. [ ]

A. where

B. when

C. as

D. why

依照《财政部、国家税务总局关于证券投资基金税收问题的通知》规定，基金管理人运用基金资产买卖股票按照O.1%的税率征收( )。

A．印花税
B．企业所得税
C．营业税
D．个人所得税