根据所给的提示，完成句子。每空一词，含缩略词。

小题1:Hua Yu received an e-mail last Wednesday. (改为否定句)

Hua Yu                      an e-mail last Wednesday.

小题2:There are some students in their class. (对划线部分提问)

                students are there in their class?

小题3:Maria often lends his dictionary to me. (改为同义句)

I often ______a dictionary ______ Maria.

小题4:我们中国人认为钓鱼岛属于中国。

We Chinese think that the Diaoyu Island ________ _______ China.

企业取得的赞助款是否要缴纳营业税？