增值税：是指以商品流通和劳动服务在各个流转环节的增值额为征税对象的一种税，它是以商品销售额和应税劳务营业额为计税依据，运用税收抵扣原则征收的一种动税，它具有以下特征：(1)征收对象是法定的增值额；(2)税收公平合理，具有中性税属性。
根据上述定义，下列情况中不属于征收增值税的是( )。

A．某歌星每次演出出场费都收入不菲，他每次都按法律规定交纳一定的税金
B．某企业虽然利润不算丰厚，但它每年也按规定上交一定收益税
C．农民要缴纳一定数额的农业税
D．税务机关对某商店查账征税

An old man visited a new doctor. He was very young. "I don’t feel well, doctor," he said, "Please find out what’s wrong with me."
"Take off your clothes and lie on the bed," the young doctor said, "I’ll examine you." The old man took off his clothes and lay down on the bed, and the young doctor examined him.
However, he couldn’t find anything wrong with the old man. He listened to his heart. He looked into his throat. He examined every part of him. At last he said, "I’m sorry, but I can’t find anything wrong with you. You’re as healthy as I am." "That’s very strange," the old man said, "because I feel really bad."
"Come back tomorrow and see me again if you don’t feel better." The young doctor said, "I’ll examine you again." "All right, doctor," the old man said. Slowly, he stood up and put on his clothes. Then he walked out of the hospital.

What did the doctor tell the man to do
A. To come again if he did not feel better.
B. To stay in the hospital for a few days.
C. To turn his body around.

A few seconds later, the doctor’s nurse ran in. "Doctor! Doctor!" she cried. "That man you said was healthy has just died outside the door." The doctor thought quickly, "Then turn the body around so that people will think he was coming in," he said.