15问答网 > . 简答题 思考题:哪些税种的纳税人与负税人是同一人？

. 简答题 思考题:哪些税种的纳税人与负税人是同一人？

2025-03-16 08:07:24
推荐回答（1个）
回答1：

直接税是一致的，比如个人所得税和企业所得税的纳税人和负税人是一致的。
增值税、消费税和关税属于流转税，税负具有转嫁性，纳税人和负税人是不一致的。

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