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问题
财产税包括什么税种
释义
财产税包括哪些税种
(1)房产税;
(2)城市房地产税;
(3)城镇土地使用税;
(4)车船使用税;
(5)车船使用牌照税;
(6)车辆购置税;
(7)契税;
(8)耕地占用税;
(9)船舶吨税;
(10)遗产税(未开征)。
财产包括一切积累的劳动产品(生产资料和生活资料)、自然资源(如土地、矿藏、森林等)和各种科学技术、发明创作的特许权等,国家可以选择某些财产予以课税。对各种财产课征的税,按一般税收分类方法,统称为财产税。财产税属于对社会财富的存量课税。
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更新时间:2025/6/24 10:28:34