教育费附加以（）为计税依据。
A、营业收入额
B、营业税额
C、城市维护建设税额
D、直接费额
参考答案：B
Liu Shuai and Wei Hua _____ from Beijing. They are from Shanghai. [ ]
A. is
B. are
C. isn't
D. aren't
陶瓷显微结构
