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某大學(xué)于教授受某企業(yè)邀請(qǐng)，為該企業(yè)中層干部進(jìn)行管理培訓(xùn)講座，從企業(yè)取得報(bào)酬5000元。該筆報(bào)酬在繳納個(gè)人所得稅時(shí)適用的稅目是（ ）。
A.工資薪金所得
B.勞務(wù)報(bào)酬所得
C.稿酬所得
D.偶然所得
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某大學(xué)于教授受某企業(yè)邀請(qǐng)，為該企業(yè)中層干部進(jìn)行管理培訓(xùn)講座，從企業(yè)取得報(bào)酬5000元。該筆報(bào)酬在繳納個(gè)人所得稅時(shí)適用的稅目是（ ）。
A.工資薪金所得
B.勞務(wù)報(bào)酬所得
C.稿酬所得
D.偶然所得
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