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 中国税种分类_分税种式分税制_地税税种及税率_生产型企业税种—罗爷法律
税种
税种导读

“税收种类”的简称,构成一个税种的主要因素有征税对象、纳税人、税目、税率、纳税环节、纳税期限、缴纳方法、减税、免税及违章处理等。不同的征税对象和纳税人是一个税种区别于另一个税种的主要标志,也往往是税种名称的由来。同时,每个税种都有其特定的功能和作用,其存在依赖于一定的客观经济条件

税种

税收的种类有哪些?

我们知道,国家不管征收什么税种,都需要一定的纳税人作为征收对象进行交税。因此,纳税人是构成税收必不可少的基本因素

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