– Miss Smith never wastes money on anything too expensive, even though she can ________ to.

– Yes, she does. She has given much of her money to charities.

A．allow

B．pay

C．afford

D．send

纳税人必须在缴纳有争议的税款后，税务行政复议机关才能受理纳税人的复议申请，这体现了税法适用原则中的( )。

A．新法优于旧法原则

B．特别法优于普通法原则

C．程序优于实体原则

D．实体从旧程序从新原则