The questionnaire takes ____ ten to  fifteen minutes to complete and can be used along

with the assessment interview.  [ ]

A. mainly                        

B. punctually  

C. approximately                

D. precisely

经国务院批准，财政部、国家税务总局先后调整印花税、出口退税、增值税等税

种的税率。这表明税收具有________的特征。　　

A．固定性

B．无偿性

C．法律性

D．灵活性