下列不属于13%低税率范围的是( )。
A．面皮
B．电子光盘
C．林苗栽植机械
D．农机备件
参考答案：D
解析： 农机备件不属于13%税率的农机范围。
When the old man _____to walk back to his house,the sun _____ itself behind the mountain. [ ]
A. was starting; hid
B. had started; had already hidden
C. had started; was hiding
D. started; had already hidden
保险合同是当事人双方因基于不确定的事件取得利益或遭受损失而达成的协议，这是保险合同（）的体现。
A.保障性
B.附合性
C.射幸性
D.最大诚信性
