下列选项中，属于城市维护建设税和教育费附加的计税依据的有（）。

A.某生产企业出口货物确认的免抵退税额

B.查补的"三税"税额

C.享受税收优惠而减免的"三税"税额

D.出口产品征收的消费税税额

If the beacon is mounted at a wrong place, it may（）by sea water, chemicals, exhaust and vibrations.

A.be damaged

B.work normally regardless of harmful conditions

C.not wok though it is not in a bad condition