税收法律关系的客体包括（）。 -题库考试答案搜索网

税收法律关系的客体包括（）。

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2022-04-29 14:34

A、货物
B、财物
C、资源
D、应税行为

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正确答案

A | B | C | D

试题解析

税收法律关系的客体，是指税收法律关系主体的权利和义务所共同指向的对象，也称征税对象。税收法律关系的客体既包括应税的货物、财物、资源、所得等物质财富，也包括主体的应税行为。

标签：会计从业资格财经法规与职业道德 CMS专题第三章税收法律制度

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