[多项选择]税收法律关系的涵义和特点包括( )。
A. 主体一方只能是国家
B. 其成立、变更、消灭以主体双方意思表示一致为要件
C. 在税收征纳过程中，税法赋予国家依法征税的单方面权力以及纳税人依法纳税的单方面义务
D. 纳税人、扣缴义务人、纳税担保人都可能成为纳税主体
E. 最高司法机关对下级司法机关作税收司法解释

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[多项选择]税收的效率原则包括经济效率和行政效率两个方面，其涵义是指( )。
A. 课税所产生的额外负担最少
B. 课税所产生的客外收益最大
C. 税收征纳过程中所发生费用最少
D. 税收完全是中性的

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[多项选择]药品标准的涵义是
A. 国家对药品质量、规格和检验方法所做的技术规定
B. 是药品生产、供应、使用、检验和管理机构共同遵循的法定依据
C. 分为国家标准和地方标准
D. 是药品质量的规范
E. 是药典

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[单项选择]伤寒的涵义是：
A. 有广义和狭义之分
B. 寒就是邪，伤寒就是伤邪
C. 是传染病的一种
D. 肠伤寒
E. 以上都不是

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[填空题]A
The difference between being a manager and being a leader is simple. Management is a career. Leadership is a calling. You don’t have to be tall, well-spoken and good looking to be a successful leader. You don’t have to have that "special something" to fulfill the leadership role.
B
What you have to have is clearly defined convictions--and, more importantly, the courage of your convictions to see them manifest into reality. Only when you understand your role as guide and steward based on your own moat deeply held truths can you move from manager to leader.
C
Whether the group you oversee is called employees, associates, co-workers, teammates or anything else, what they are looking for is someone in whom they can place their trust. Someone they know is working for the greater good--for them and for the organization. They’re looking for someone not only that they can--but that they want to--follow.
D
Because it is only when you have follo

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[不定项选择]英文“being”的涵义包括（）。A. 人 B. 物 C. 是 D. 在

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[不定项选择]英文“being”的涵义包括（）。
A. 人
B. 物
C. 是
D. 在