西方发达国家的所得税具有以下显著特点（）。 -题库考试答案搜索网

西方发达国家的所得税具有以下显著特点（）。

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2021-07-20 19:31

A、课税对象是纳税人的所得，而且是扣除了各项成本、费用后的净所得
B、所得税是对人税，扣除项目、扣除数额和税率等是根据纳税人的不同经济情况确定的
C、通常按累进税率课征
D、所得税是直接税中的主要税种，纳税人即负税人，税负不容易转嫁

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正确答案

A| B| C| D

试题解析

标签：财政学综合练习大学试题经济学

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