问题如下：
Which of the following statements about common progressive regime is correct?
选项：
A. This regime has progressive tax rates for ordinary income, but favorable treatment in all three investment income categories: interest, dividends, and capital gains.
B. This regime has progressive tax rates for all three investment income categories: interest, dividends, and capital gains. but favorable treatment in ordinary income.
C. This regime has progressive tax rates for ordinary income and all three investment income categories: interest, dividends, and capital gains.
解释：
A is correct.
考点: Global Income Tax Structures
解析: 对于common progressive regime,它是对普通收入实行累进税率，但对利息、股息和资本利得这三类投资收入都给予优惠待遇。
Interest dividend capital gain优惠待遇如何理解
