At present, there are many instances          the governments distribute money to the citizens worldwide, but the sources of fund are still limited.

A．how

B．which

C．where

D．when

对于行政行为内容中义务的设定来说，其表现形式不包括( )。

A．接受审计督察
B．撤销纳税决定
C．接受纳税决定
D．拘留决定