增值税采取基本税率再加一档低税率的模式。其中，基本税率和低税率分别为（)。

Why does the professor talk about Martin Frobisher and Henry Hudson？

A．To give examples of early Arctic explorers

B．To describe different routes for crossing the Arctic

C．To compare the motivation of two adventurers

D．To explain why one failed and the other succeeded

Why does the professor talk about the history of hydroponics？

A．She wants to put the modern method in historical context.

B．She is trying to prove that hydroponics is a new idea.

C．She is following the information in the textbook very closely.

D．She digressed from the subject for a long time.

Why does the professor talk about her drive to school this morning？

A．To give an example of a safe driving practice

B．To encourage students to tell personal stories

C．To describe the best way to get to campus

D．To lead into the topic of discussion

Why does the professor talk about Tuzo Wilson？

A．Wilson developed a warning system for earthquakes.

B．Wilson wrote an article that contradicted scientific law.

C．Wilson first proposed the theory of plate tectonics.

D．Wilson discovered sea floor spreading in the North Atlantic.

Why does the man go to see the woman？

A．To ask her to talk to his professor about an exam

B．To get help completing an assignment

C．To get help understanding why he is having trouble in his classes

D．To ask her opinion about which class he should take

Why does the professor talk about personal taste？

A．To point out its importance in the evaluation of art

B．To help students understand the meaning of aesthetics

C．To show that personal taste and aesthetics are the same

D．To help explain art from different cultures

Why does the professor bring his favorite records to the class？

A．To talk about his collection of records,

B．He wants the class to listen and learn to appreciate jazz music.

C．He plans to spend most of the class listening to music instead of lecturing.

D．He wants the class to have fun.

Why does the man go to see his professor？

A．To borrow some books for his project

B．To hand in the first book report

C．To ask about the professor's requirements

D．To talk about literary movements

Why does the woman want to talk with her professor？

A．She wants to make an appointment outside of office hours.

B．She needs to get him to approve the topic for her research.

C．She has some questions about the report she is writing.

D．She would like a recommendation for a job in the lab.

Why does the woman go to see her professor？

A．To get notes from a class that she has missed

B．To clarify some of the information from a lecture

C．To talk about her career in international business

D．To ask some questions about a paper she is writing