[判断题]地方政府制定税收规章，都必须在税收法律、法规明确授权的前提下进行，并且不得与税收法律、行政法规相抵触。没有税收法律、法规的授权，地方政府是无权自定税收规章的，凡越权自定的税收规章没有法律效力。 ( )

{{B}}How to Retire Earlier{{/B}}
It’s every working staff’s dream: saying goodbye to the daily grind while you still have your own teeth. In our early retirement fantasies, we’re traveling the world, healthy and in the prime of our lives, visiting those hard-to-pronounce countries we’ve always talked about and sampling the finest local fare.
{{B}}Retirement-related Problems{{/B}}
Surveys show that more than half of workers between the ages of 30 and 50 plan to retire before they’re 60. But there’s only one problem with this wishful thinking: Retiring early is easy, but making your money last is hard.
One problem with saving up for early retirement is that we tend not to think beyond those first few glorious years of good health and full checking accounts—we don’t do the long-term math. If the average male life expectancy is 75.2 and we retire at 55, then our savings,
A. Because old people tend to sleep more than average.
B. Because old people’s health usually fails during that time.
C. Because the life after retirement could be very long or very short.
D. Because some old People cannot endure major surgeries.