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【多选题】
根据城镇土地使用税法律制度的规定，下列关于城镇土地使用税纳税人的表述中，正确的有（ ）。A.
城镇土地使用税由拥有土地使用权的单位或个人缴纳
B.
拥有土地使用权的纳税人不在土地所在地的，由代管人或实际使用人缴纳
C.
土地使用权共有的，由税务机关指定其中的一方为城镇土地使用税的纳税人
D.
土地使用权未确定或权属纠纷未解决的，由实际使用人缴纳城镇土地使用税
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举一反三
【单选题】Mary was quite considerate of her husband______ she used to make coffee for him when he wrote in the dead night.
A.
in that
B.
if
C.
each time
D.
once
【单选题】—Do you know the woman who is wearing a beautiful hat? —Yes. She is _______ mother. She is a great writer. [ ]
A.
Tom and Mike's
B.
Tom's and Mike
C.
Mike and Tom
D.
Tom's and Mike's
【单选题】. . I heard she _________ a book last year, but I don’t know if she has finished it.
A.
was writing
B.
wrote
C.
had written
D.
writes
【单选题】She said she _____ me five letters in one month. [ ]
A.
has written
B.
will write
C.
had written
D.
wrote
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