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<div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-09-23 10:29</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p> 　　單選題 </p> <p> 　　根據(jù)世界各國稅法理論，下列稅種屬于直接稅的是（?。?。 </p> <p> 　　A、關(guān)稅 </p> <p> 　　B、消費(fèi)稅 </p> <p> 　　C、所得稅 </p> <p> 　　D、增值稅 </p> <script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p>　　<input onclick="display('menu')" type="button" value="查看/隱藏答案" /></p> <form> </form> <div class="a0lmosil" id="menu" style="DISPLAY: none"> <p> 　　【正確答案】 C </p> <p> 　　【答案解析】本題考查的是稅收概述。直接稅，是指納稅義務(wù)人同時(shí)是稅收的實(shí)際負(fù)擔(dān)人，納稅義務(wù)人不能或不便于把稅收負(fù)擔(dān)轉(zhuǎn)嫁給別人的稅種。在世界各國稅法理論中，多以各種所得稅、房產(chǎn)稅、遺產(chǎn)稅、社會(huì)保險(xiǎn)稅等稅種為直接稅；以關(guān)稅、消費(fèi)稅、銷售稅、貨物稅、營業(yè)稅、增值稅等稅種為間接稅。參見教材P100. </p> </div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責(zé)任編輯：</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zixun/fxzl/wa20240426134307.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2024/10/30/596481.png" alt="刷題寶" class="banner"></a>   <div 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