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某公司目前发行在外的普通股为2000万股，每股市价10元。假设现有500万元的净利润可供分配，个人投资者持股比例为100％。下列说法正确的有()。

A.如果全部发放现金股利，则股东应纳个人所得税100万元

B.如果全部发放现金股利，则股东应纳个人所得税50万元

C.如果全部发放股票股利，按照当前市价计算，则除权价约等于9．76元

D.如果全部发放股票股利，按照股票面值计算，股票面值2元，则股东应纳个人所得税为50万元

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