It is said that some government leaders __________ their position to get illegal profit for themselves.

A．occupy

B．take

C．abuse

D．hold

根据现行规定，下列各项中，不属于外商投资企业(房地产开发企业)在计算土地增值税时可以单独扣除的相关税金是( )。

A．印花税
B．城市维护建设税
C．营业税
D．教育费附加