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税收法律关系征税主体的有 。a税务机关b海关c纳税人d扣缴
释义
法律主观:
税收法律关系的客体是指主体的权利、义务所共同指向的对象,即课税对象。课税对象又称税收客体,它是指税 法规 定的征税的目的物,是征税的根据,也是一种税区别于另一种税的主要标志.在现代社会,国家的课税对象主要包括所得,商品和财产三类。 比如,我国目前征收 增值税 的是销售的货物,加工修理、修配业务等;我们国家征收 消费税 的有烟、酒、化装品、鞭炮等。
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更新时间:2026/7/2 15:21:20