下列关于车辆购置税申报与缴纳的说法中,正确的是()。
A. 车辆购置税的征税环节是购置使用环节
B. 购买已缴纳车辆购置税的旧机动车自用也要缴纳车辆购置税
C. 车辆购置税的纳税地点是销售应税车辆的4S店所在地
D. 免税车辆不需要办理车辆购置税申报手续
当新投资者介入有限责任公司时,其出资额大于按约定比例计算的、在注册资本中所占的份额部分,应计入( )。
If the goods are not delivered,or delivered in a damaged condition,a claim may be ()within a period of certain years unless there is a clause to the contrary in the charter-party or bill of lading.
A. taken
B. gone
C. gotten
D. made