城市维护建设税以纳税人（）的增值税、消费税和营业税为计税依据。

系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。

“五险”中，基本养老保险、基本医疗保险和失业保险费用，由用人单位和职工个人共同缴纳，职工个人缴纳部分，由用人单位代扣代缴。

Shutdown price（or point，or rule） 停业价格（或停业点、停业原则）

翻译：With Average or With Particular Average（WA or WPA）（）

增值税纳税人是指税法规定负有缴纳增值税义务的单位和个人。下列哪些属于增值税纳税人（）

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。

工商税类主要包括增值税、消费税、营业税、资源税、企业所得税、个人所得税等税种。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。