The fans ______ patiently for hours and they will wait till the movie star _____.

A．will wait;arrives

B．have waited; will arrive

C．have been waiting; arrives

D．waited;arrives

税务机关行使《税收征管法》第54条第（一）项职权时，可以在纳税人、扣缴义务人的业务场所或生活场所进行。