下列关于城市维护建设税计税依据的表述中，正确的有（）。
A. 免征“三税”时应同时免征城市维护建设税
B. 对出口产品退还增值税的，不退还已缴纳的城市维护建设税
C. 纳税人被查补“三税”时应同时对查补的“三税”补缴城市维护建设税
D. 纳税人违反“三税”有关税法被加收的滞纳金应计人城市维护建设税的计税依据
产生静电的原因主要有摩擦、压电效应、吸附带电、（）等。
A. 通电
B. 感应起电
C. 两种不同物体分离
D. 接触
In stopping distances of vessels，head reach can best be described as the（）.
A. difference between the vessel's speed through the water at any instant and the new speed ordered on the telegraph
B. distance the vessel has actually run through the water since a change of speed was ordered
C. distance the vessel will run between taking action to stop her and being stationary in the water
D. speed at which a vessel should proceed to ensure that she will run a predetermined distance，once her engines have been stopped
微信支付 
支付宝支付