下列各项中,符合税收征管法延期缴纳税款规定的是( )。
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2 .张某(中国公民)由一中方企业于2013年10月派往国内一外商投资企业工作,派遣单位和雇佣单位每月分别支付其工资1000元和8000元,按派出单位与个人签订的协议,张某每月从外方取得的工资应向派出单位缴纳2500元,外商投资企业10月份应代扣代缴个人所得税( )元。
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A 因税务机关责任,致使纳税人 B 因纳税人 C 追征的特殊情况是指纳税人或者扣缴义务人因计算错误等失误,未缴或者 少缴 D 对偷税
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