—Is he interested in sailing?

— Of course! In fact he is known ________ as the most daring sailor on the seas.

A．far and wide

B．then and there

C．safe and sound

D．up and down

关于税率及其形式，下列表述正确的是（）。

A、累进税率下，边际税率一定大于平均税率

B、平均税率是全部税额占全部课税对象数额的比率

C、比例税率是对同一课税对象不论数额大小，均按相同比例进行征税的税率

D、定额税率不受课税对象价值量变化的影响

E、减税、免税和税收加成均是减轻税负的措施