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class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　直接稅的納稅義務(wù)人也是稅收的實際負(fù)擔(dān)人，在我國，下列選項中，屬于直接稅的有（?。?br/><br/>　　A、消費稅<br/><br/>　　B、增值稅<br/><br/>　　C、所得稅<br/><br/>　　D、房產(chǎn)稅<br/><br/>　　E、關(guān)稅<br/><br/>　　【正確答案】CD<br/><br/>　　【答案解析】本題考查的是稅收概述。直接稅，是指納稅義務(wù)人同時是稅收的實際負(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、社會保險稅等稅種為直接稅。參見教材P100.</p> </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：chanmengdi</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 id="a0lmosil" class="left-information 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