上海试点“营改增”后，有接近80%的企业税负出现不同程度的下降。
参考答案：错
（）年，原国家土地管理局（现为国土资源部）制定了《土地估价师资格考试暂行办法》，规定对土地估价资格实行全国统一考试。
A．1992
B．1993
C．2002
D．2000
The doctor insisted that the patient _______ seriously ill and that an operation _______ in no time.
A．was; be carried out
B．should be; be carried out
C．was; was carried out
D．should be; was carried out
