作为印花税应税凭证的房屋产权证，其纳税人是（　　）。

对纳税人以电子形式签订的各类合同不征收印花税。

纳税人以电子形式签订的各类应税凭证不征收印花税。

纳税人以电子形式签订的印花税各类应税凭证，因为没有纸质合同，不需要缴纳印花税。

纳税人以电子形式签订的各类印花税应税凭证，因为没有纸质合同，不需要缴纳印花税。（）

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.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

印花税是对因（）等行为而书立、领受的应税凭证征收的一种税。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

印花税自行贴花方法一般适用于应税凭证或者贴花次数（）的纳税人。