我国土地增值税采用四级超额累进税率。其中，最低和最高税率分别为（ ）。

可以在（）阶段采用Make-or-buy决策分析。

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。

在我国境内无偿转让集体土地使用权的单位是土地增值税的纳税人。

在我国境内无偿转让集体土地使用权的单位是土地增值税的纳税人。

联合国粮农组织的土地自然适宜性分类系统采用了土地适宜性纲、（）、（）、（）四级分类制。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。