I feel that one of main duties            a teacher is to help the students to become better learners.       [ ]

A. for                          

B. by      

C. as                          

D. with

我国城镇土地使用税征收的主要计税基础是( )。

A．标定地价

B．土地交易价格

C．土地登记面积

D．实际占用土地面积