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流转税是间接税吗
释义
法律主观:
我国法律中所规定的流转税的种类一般包括有:营业税;增值税;消费税以及关税四种,其中营业税已被取消。我国《增值税暂行条例》规定,纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务,销售不动产,转让土地使用权,销售的,增值税率为11%。
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更新时间:2024/12/26 5:10:00