主管税务机关受理享受增值税即征即退优惠政策的纳税人的退税申请后，应对其增值税税负率和

When Marine Lt. Alan Zarracina finally did the splits after months of struggling with the difficult pose in yoga class, the limber women around him applauded.
Zarracina, a 24-year-old Naval Academy graduate and flight student, admits he would have a hard time explaining the scene to other Marines. Each class ends with a chant for peace. Then, instructor Nancy La Nasa hands students incense sticks as a gift for their 90 minutes of back bends, shoulder stands and other challenging positions. Zarracina has tried to drag some of his military friends to class, but they make fun of hint. "It’s not necessarily considered masculine,’ he said.
Still, the popular classes, based on ancient Hindu practices of meditation through controlled breathing, balancing and stretching, are catching on in military circles as a way to improve flexibility, balance and concentration. A former Navy SEAL told Zarracina about the class.
The August edition of Fit Yoga, the nation’s second-largest yoga magazine with a circulation of 100,000, features a photo of two Naval aviators doing yoga poses in full combat gear aboard an aircraft carrier. "At first it seemed a little shocking--soldiers practicing such a peaceful art," writes editor Rita Trieger. Upon closer inspection, she said, she noticed "a sense of inner calm’ on the aviators’ faces. "War is hell, and if yoga can help them find a little solace, that’s good,’ said Trieger, a longtime New York yoga instructor.
Retired Adm. Tom Steffens, who spent34 years as a Navy SEAL and served as the director of the elite corps’ training, regularly practices yoga at his home in Norfolk, Va. "Once in a while I’ll sit in class, and everyone is a 20-something young lady with a 10-inch waist and here I am this old guy, ’ he joked. Steffens, who said the stretching helped him eliminate the stiffness of a biceps injury after surgery, said the benefits of regular practice can be enormous. "The yoga cured all kinds of back pains," he said. "Being a SEAL, you beat up your body."
Yoga breathing exercises can help SEALs with their diving, and learning to control the body by remaining in unusual positions can help members stay in confined spaces for long periods, he said. "The ability to stay focused on something, whether on breathing or on the yoga practice, and not be drawn off course, that has a lot of connection to the military," he said. "In our SEAL basic training, there are many things that are yoga-like in nature.

Alan thought it is difficult to explain the scene to his fellow Marines because

A．yoga is a peaceful meditation process.

B．yoga is thought to be a little feminine.

C．only women would attend a yoga class.

D．Marine soldiers hate to chant for peace.

根据票据法律制度的规定，下列各项中，属于可以行使追索权的情形有（）。

A.汇票到期被拒绝付款的

B.汇票到期日前被拒绝承兑的

C.汇票到期日前承兑人逃匿的

D.汇票到期日前付款人被依法宣告破产的

信号检修作业实行天窗修方式，凡（）的检修作业项目应纳入天窗修时间内进行。

下列美国电影中具有后现代主义风格的是（）。

A.《雌雄大盗》

B.《飞越疯人院》

C.《低俗小说》

D.以上都对

下述有关食管憩室特点的叙述正确的是（）

A.咽食管憩室主要表现为缓慢性进行性吞咽困难

B.在各种类型中，食管中段憩室患者症状最多见

C.膈上憩室有时被误诊为食管裂孔疝

D.治疗膈上憩室时必须纠正伴发的贲门失弛缓症、裂孔疝等

E.食管壁内假性憩室一般不需手术治疗