北京大学邀请境外一学术代表团来华进行学术交流，通过货运渠道从北京国际机场口岸运进一批讲学必需的设备，其中有一个先进的智能机器人是国内所没有的。货物进口时，北京大学作为收货人委托北京某报关企业在机场海关办理该批设备的进口手续。交流结束后，北京大学同外国代表团协商决定留购该机器人以备研究，并以科教用品的名义办妥减免税手续。其余测试设备在规定期限内经北京国际机场复运出口。
根据上述案例，回答下列问题。

该批设备进口时，其税费手续可按( )处理。

A．暂予免缴进口税，但须提供担保

B．免税，但须在进口前办妥减免税申请手续

C．保税，但须在进口前办妥登记备案手续

D．按实际支付的租金额征税，其余货值保税

Due to a constAntly ______ environment， a poor understanding of the user’s needs and preferences，as well as a ______ of willingness to modify ______ organizational structures and decision models，the full economic potential of Web Information Systems(WIS) has not been realized by now. The data object types of the ______ meta model，the Extended World Wide Web Design Technique(eW3DT)，provide hypertext designers ______ a conceptual，user-centric framework and graphical notation for the construction of both，______ and customized models， during the software development ______ of commercial WIS. A reference model as a normative concept represents an abstraction of a ______ company，its functional units， or its(Web) Information System and is intended to streamline the design and implementation of complex applications at ______costs. As precondition for pursuing a partial globalization strategy，eW3DT ______ between technical and content-specific responsibilities for designing， implementing， and maintaining WIS.

A．Existing

B．the

C．fact

D．company