离线型电子商务按我国现有税法规定征税，在线型电子商务暂不征税。

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.

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.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

（）are liable to be stoten, pilfered or may damaged due to improper handing or stowage.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

按现行税法的规定，征税税率包括（）。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。