下列关于营改增相关规定的表述，错误的有（）。

A.境外单位向境内单位提供完全在境外消费的应税服务，属于在境内提供应税服务

B.试点纳税人取得一般纳税人资格后，发生增值税偷税行为的，主管税务机关可以对其实行不少于3个月的纳税辅导期管理

C.两个或者两个以上的纳税人，经财政部和国家税务总局批准可以视为一个纳税人合并纳税

D.试点纳税人中的一般纳税人提供的公交客运服务，可以选择按照简易计税方法计算纳税

E.按照《试点实施办法》及有关规定认定的一般纳税人，销售自己使用过的本地区试点实施之日以前购进的固定资产，按照适用税率征收增值税

It was a very hot day in the middle of summer, and there were no trees along the street. Mr. Read (41) his shop at half past five, and went out into the street and began walking to the bus. He was a very (42) man. The sun shone straight down the street, and in a few minutes Mr. Read (43) very hot.

A. thought B. felt C. said

A small boy came out of another (44) in the street and followed Mr. Read. He stayed very (45) him all the time, and he kicked Mr. Read’s (46) several times. Mr. Read looked at him angrily each time.After the fourth time, Mr. Read stopped, turned (47) and said to the small boy, "What are you doing (48) following me like that! You’re going to hurt my feet."
"I’m (49) , but don’t stop me, please!" the small boy said. "It’s very hot today, and there isn’t (50) shade anywhere else in the street!\