试题与答案

关于税法构成要素,下列说法正确的有()。A.个人所得税部分采用超额累进税率,土地增值

题型:多项选择题

题目:

关于税法构成要素,下列说法正确的有()。

A.个人所得税部分采用超额累进税率,土地增值税全部采用超率累进税率

B.企业所得税在年终后5个月内汇算清缴

C.目前我国没有采用超率累进税率

D.纳税地点主要根据不同税种征税对象的特点,以及征收管理的方便程度来确定

答案:

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