现代财政理论中强调的最重要的两大税收原则是( )。
A．效率与公平
B．强制与效率
C．效率与公开
D．公平和公正
参考答案：A
—Where are his parents from?
—They ________ from Nanjing.
[ ]
A. are both
B. both are
C. are all
D. all are
文书工作人员的素质是指什么？
