SUPPLEMENTARY INSTRUCTIONS1. Calculations and workings need only be made to the nearest RMB.2. All apportionments should be made to the nearest month.3. All workings should be shown.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.

ALL FIVE questions are compulsory and MUST be attempted

过去人们一度认为社会主义有三大经济特征：一是公有制，二是按劳分配，三是计划经济，该观点（）

A.正确看到了社会主义的本质特征

B.将所有制过分国有化、忽视市场机制的苏联模式

C.从发展的过程中概括社会主义的本质

D.没有从生产力和人民的根本利益角度概括社会主义本质