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.

流转课税是以流转额为课税对象的税类，流转额包括（　　）。

什么是流转课税？流转课税有哪些税种？

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

下列税种中不属于流转税的是_______。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

资源课税是以资源为征税对象的税种的总称。目前属于资源课税的税种主要有()。

按照征税对象的性质进行分类，下列税种中属于行为课税的是（）。