根据增值税法律制度的规定，下列各项中，免征增值税的是（）。
A.农产品批发商销售从农民手中收购的农产品
B.书店销售的考试教辅图书
C.甲公司进口一台仪器直接用于科学研究
D.个体工商户销售自己使用过的物品
参考答案：C
解析：（1）选项A：农业"生产者"销售的"自产"农产品免征增值税；（2）选项B：对销售"古旧"图书免征增值税；（3）选项D：其他个人（不包括个体工商户）销售的自己使用过的物品免征增值税。
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| One Sunday afternoon, Mr Green was walking in the park. He ① for some time and ② a little tired. He saw a chair ③ the big tree and wanted to sit down. At this time he saw a woman was in front of him. So he began to walk ④ for fear that (害怕) the woman would ⑤ the seat before ⑥ . At the same time the woman also started ⑦ . At last Mr Green ⑧ the seat and was very happy. The woman ran after him and shouted, telling him not to sit on the chair. Because the woman ⑨ up with a notice board. It ⑩ "WET PAINT" (油漆未干) . |
| （ ）①A. walking （ ）②A. feel （ ）③A. on （ ）④A. slower （ ）⑤A. take （ ）⑥A. her （ ）⑦A. run （ ）⑧A. took （ ）⑨A. come （ ）⑩A. say | B. walked B. feels B. in B. slow B. takes B. his B. runs B. take B. came B. said | C. walks C. felt C. under C. fast C. took C. he C. ran C. takes C. comes C. says | D. to walk D. feeling D. behind D. faster D. taking D. him D. to run D. taking D. coming D. saying |