As the quality of the city’s air continues to give rise to ______, the residents are encouraged to set off fewer fireworks.

A．descriptions

B．comparison

C．concerns

D．emergency

下列税种中，全部由国家税务局系统征收但又属于中央、地方共享收入的税种是( )。

A．营业税

B．进口增值税

C．企业所得税

D．个人所得税