A.稅收的加減性納稅人稅收負(fù)擔(dān)加重 B.經(jīng)濟(jì)發(fā)展過(guò)熱時(shí)應(yīng)適當(dāng)提高社會(huì)總體稅率 C.經(jīng)濟(jì)發(fā)展水平是稅收負(fù)擔(dān)的影響因素 D.累進(jìn)稅率下,納稅人的邊際稅率等于實(shí)際稅率
A.3.0% B.3.4% C.17% D.68%
A.稅收豁免是對(duì)納稅人的某些應(yīng)稅項(xiàng)目不預(yù)征稅 B.那說(shuō)扣除是把合乎規(guī)定的特殊之處,從應(yīng)納稅額中扣除 C.優(yōu)惠稅是對(duì)合乎規(guī)定的納稅人采取角度的稅率征稅 D.延期納稅是稅款延期繳納