At the United Nations Climate Change Conference, the UN Secretary General points out that, ______, the climate situation will get worse and worse.

A．if not dealing with properly

B．unless dealing with properly

C．if properly dealt with

D．unless properly dealt with

国家在征税前就以法律或法规的形式预先规定了征税的标准，这体现了税收的( )特征。

A．强制性
B．无偿性
C．标准性
D．固定性