A fundamental tenet of modern quality management holds that quality is most likely to be achieved by ______ .

A) planning it into the project
B) developing careful mechanisms to inspect for quality
C) striving to do the best job possible
D) conducting quality circle activities

在下列税种中，税负不易转嫁的税种是( )。

A．增值税

B．财产税

C．消费税

D．营业税