委托加工收回的应税消费品尚未销售,由于受托方未代收代缴消费税,委托力+应看作自制应税消费品补交消费税。()
参考答案:对
Tom was about to close the window ___ his attention was caught by a bird.
A.when
B.if
C.and
D.till
简要回答城市景观规划设计的基本原则。