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征税机关对于纳税人的应纳税额享有( )。
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征税机关对于纳税人的应纳税额享有( )。
A、确定权
B、核定权
C、调整权
D、照章纳税权
时间:2021-09-01 23:09
关键词:
青书学堂
南阳理工学院
税法
答案解析
A
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征税机关对于纳税人的应纳税额享有( )。
在实际征税中,由于计税依据、税收减免、税率制度等原因,纳税人实纳税额和应纳税额不一致,实际征税对象数量与税法规定的征税对象数量也会不一致,但实际税率与名义税率是一致。
最新问题
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普遍征税是指国家在税法中制定什么样的标准征税对纳税人来说是实质公平的。
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