With modern technology, even babies weighing _______one kilogram at birth can survive.

A．as much as

B．so much as

C．little as

D．as little as

土地增值税由（）的税务机关负责征收。

A．房地产合同签订地

B．房地产所在地

C．产权人居住地

D．产权人户口所在地