制定规章制度必须遵循（）和行之有效的原则。
参考答案：切合实际
_____ that air conditioners cause so much pollution, I would never have bought one.
A．Had I known
B．I had known
C．Were I to know
D．Did I know
纳税人未按照规定使用税务登记证件，情节严重的处( )的罚款。
A．1000元以上
B．10000元以上50000元以下
C．2000元以上
D．2000元以上10000元以下
