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人们将用于网络之间相互通信的技术标准称为（），它是被公认并必须遵守执行的“公共语言”。

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某加工企业采用进料加工方式为国外某公司加工产品一批，进口保税料件价值1500万元，加工完成后返销给该公司售价为2500万元，为加工该批产品所耗用的辅助材料、低值易耗品、燃料及动力等费用的进项税额为20万元。该批产品的增值税征税率为17%，退税率9%。该加工企业如何进行增值税筹划？

纳税人委托施工企业建设的房屋，在办理验收手续前就已经出租的新建房屋，应纳房产税的规定是（）

A. 未验收则免税
B. 从使用当月起缴纳房产税
C. 从交付出租次月起缴纳房产税
D. 从取得房产证之日缴纳房产税

Passage 1East Europeans Fear ProtectionismWith the collapse of the Comecon trading systems two years ago, the countries of EasternEurope cut ties with one another and reoriented their trade to West European markets.Helped by the lifting of many European Community and European Free Trade Association(EYFA) trade barriers, Eastern leaders had hoped that the signing of free trade agreements with theEC and EFTA earlier this year would further integrate their economies with the West.But a spate of measures restricting imports from the East has raised concerns across the regionthat Western Europe has no intention of letting the East compete on an equal footing.Western European measures:In April, the EC imposed a ban on livestock, meat and dairy products from 18 easterncountries. The EC followed with antidumping duties and "voluntary" export restraints on certainsteel products from Hungary and Poland. And just days after signing the EFTA free-trade agreementin early April, Austria introduced import quotas on chemicals, cement, agricultural machinery andsteel from Eastern Europe. West Europeans claim that their eastern neighbors have an unfairadvantage because of low wages, state subsidies and low environmental standards.Although the EC and EFTA agreements are supposed to lift tariffs and trade barriers on mostindustrial goods over 10 years, most agricultural products are not included in the agreements. This iscriticalfor Hungary, with its extensive farm sector. The countries of Eastern Europe are welcomed by their western neighbors in foreign trade.

A. 对
B. 错

简述电子商务的主要模式。