As they are retired,Mr and Mrs Scott prefer a house in the country to spend their later years to______in a large city.

A.it                                    B.that                          C.one                          D.which

下列各项中，可以制定税收规范性文件的是（）。

A.省级税务机关

B.乡镇级税务机关

C.市级税务机关的内设机构

D.省级税务机关的直属机构