The president spoke at the business meeting for nearly an hour without  ___ his notes.  [ ]

A. bringing up    

B. referring to 

C. looking for    

D. trying on

下列属于税务行政复议特征的有：（）。

A.审查对象是税收具体行政行为

B.合法性审查和合理性审查相结合

C.税务行政复议前置

D.审查对象是税收抽象行政行为