You are _____ careful than your brother. You two can’t do the work that needs care and skill.  

A．not more

B．no more

C．not less

D．no less

房地产企业应缴纳营业税税额的计算公式为（）。

A.应纳税额=营业毛利润×税率

B.应纳税额=营业额×适用税率

C.应纳税额=营业净利润×税率

D.应纳税额=销售成本×税率