黑影鬼魅 2003-6-19 16:41
以税负是否可以转嫁为标准可以划分直接税和间接税。
间接税一般包括营业税，销售税，增值税，消费税和关税，
采薇 2003-6-20 16:37
直接税与间接税的划分是以税负能否转接为标准的。直接税就是纳税人直接负担，纳税人与负税人一致，比如财产税、所得税。间接税主要是流转税。
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smithtang 2007-12-23 20:48
<p>关税 有点出入.严格讲他依据的是关税法和<span style="FONT-SIZE: 11pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">进出口关税条例</span></p><p><span style="FONT-SIZE: 11pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 宋体; mso-bidi-font-family: Arial; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">间接税</span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">为主体的税制结构的主要税种，包括增值税、营业税和消费税</span></span></p>
