An (71) service bus (ESB) acts as a shared messaging layer for connecting applications and other services throughout an enterprise computing infrastructure. It supplements its core (72) messaging backbone with intelligent tansformation and routing to ensure that messages are passed (73) . Services participate in the ESB using either Web Services messaging standards (74) the Java Message Service. ESBs are increasingly seen by users and analysts as core components in (75) IT.

（75）处填（）。

A．object-oriented

B．service-oriented

C．particular

D．any

按照车辆购置税的规定，下列说法正确的有( )。

A．最低计税价格的核定权限属于各个地方国家税务局，确定后，上报省级国税局备案

B．纳税人以外汇结算应税车辆价款的，按照购买之日中国人民银行公布的人民币基准汇价，折合成人民币计算应纳税额

C．所有非运输车辆实行法定减免

D．底盘发生更换的车辆，计税依据为最新核发的同类型车辆最低计税价格的70%