We’ll hold the speech contest in the school hall, which is large enough to ____ five hundred people.

A．seat

B．shade

C．comfort

D．rest

纳税人在纳税期内没有应纳税款的，( )。

A．应当按规定办理纳税申报
B．无需办理纳税申报
C．并入下一纳税期办理纳税申报
D．由税务机关决定是否需要办理纳税申报