Which of the following statements is NOT true according to the passage？
A. Tile pressure changes in the sand bed are the most important factor in the creation of beach.
B. The crest pushes water seaward.
C. People take it for granted that waves carry water and sand to the beach.
D. The high pressure under a crest forms strong whirlpools above the sand.
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According to the passage, the general knowledge of botany began to fade because______.
A. people no longer value plants as a useful resource
B. botany is not recognized as a special branch of science
C. research is unable to keep up with' the increasing numbers of plants
D. direct contact with a variety of plants has decreased
Which of the following is not a step of beach creation？
A. Water is forced into sand by the high pressure under a crest.
B. Strong whirlpools loosen the sand.
C. The sand is first at the bottom when a crest passes.
D. More sand is pushed back to the sea.
对拆迁居民因拆迁重新购置住房的，对购房成交价格中相当于拆迁补偿款的部分免征契税和个人所得税；成交价格超过拆迁补偿款的，对超过部分征收契税和个人所得税。()
A. 正确
B. 错误
依据税法规定，对出口商品退还增值税、消费税的，均不退还已缴纳的城市维护建设税。()
A. 正确
B. 错误
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