当课税商品（）时，税收更多地向后转嫁或不能转嫁，落在生产要素提供者或生产者身上。

A.属生活必需品、不易替代产品、用途狭窄产品或耐用品

B.属奢侈品、易替代产品、用途广泛产品或非耐用品

C.属资本密集型产品或生产周期较长产品

D.劳动密集型产品或生产周期较短产品

E.需求弹性大于供给弹性

One is never at a loss for a place to (1) in Malaysia．The country’s cities and major towns have a (2) range of accommodation to suit all tastes and budgets. Most international- (3) hotels cater to total living requirements and as such, one (4) easily find restaurants, entertainment outlets and fitness centres within the (5) complex.
Several resort hotels even have adjoining golf courses and (6) parks with special privileges accorded to hotel guests. Family outings (7) these hotels can be a practical yet fun-filled activity. Guests (8) on longer stays may appreciate the serviced apartments situated within (9) major cities.
Malaysia is also an excellent destination for romantic getaways, (10) for honeymooners seeking an idyllic tropical retreat with (11) amenities. The country’s award-winning island resorts are paradises waiting to be (12) .
For budget-conscious tourists, there is an array of accommodations located (13) to amenities and tourist attractions. Budget accommodations in Malaysia are (14) according to the Orchid Classification Scheme and include hostels, bed (15) breakfast establishments, inns, boarding houses, rest houses and lodging houses. (16) Orchid rating is awarded to tourist accommodations offering basic facilities (17) well as safe and clean premises.
Adventurous souls can try (18) the innumerable value-for-money kampung-style chalets located along popular beaches. Nature (19) seeking communion with nature in Malaysia’s world-famous nature parks such (20) Taman Negara will be amazed by the easy availability of chalets with modern facilities in these areas.