关于税收负担的说法，错误的是（）。

A.税收的加减性纳税人税收负担加重

B.经济发展过热时应适当提高社会总体效率

C.经济发展水平是税收负担的影响因素

D.累进税率下，纳税人的边际税率等于实际税率

I’d like to talk about (1) in England and Wales, and in England and Wales there are (2) of council. For instance, if I could take the example of Oxfordshire, there is (3) where they are responsible for education, (4) , structure planning, highways, (5) , and so on. And there are (6) district councils, again in Oxfordshire, and they are (7) , in particular council housing, for local plans, for (8) , environment health, and they’re also responsible for (9) , and in Oxford, for instance, they are building an ice-rink (10) of the city.
If we could (11) the question of education, I think this would (12) of local government in the (13) . First of all, there is a minister at (14) level. He is the (15) for Education and he’s responsible for running a (16) education system in the (17) . But (18) there is a lot of local control. So the local councils, (19) such as Oxfordshire County Council, actually run the schools and colleges in their (20) .