The initial tunnels were just ___________ the surface of the ground. People were transported in carriages, which were ___________ the narrow tunnels by steam engines.

A．under, broken through

B．below, put through

C．of , gone through

D．beneath, pulled through

下列选项中属于增值税价外收入的有哪个（）

A.增值税纳税人收取的会员费收入

B.建材厂销售建材送货上门向客户收取的装卸搬运费

C.燃油电厂从政府财政专户取得的发电补贴

D.高校师生食堂向师生提供餐饮服务的同时向社会提供餐饮服务