下列税种中，同时适用比例税率和定额税率的有（）。

下列采用比例税率的税种是（）。

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

我国《个人所得税法》规定：劳务报酬所得，适用比例税率，税率为（）

我国《个人所得税法》规定：劳务报酬所得适用比例税率，税率为（ ）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

税法明确规定了各税种的纳税人、征税对象和税率，确定了各税种在国民收入分配中的相对比例，这体现了税收财政职能具有（）。