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Tue Jun 12 15:58:48 CST 2018
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按照税收的征收权限和收入支配权限分类，可以将我国税种分为中央税、地方税和中央地方共享税。下列各项中，属于中央税的是（ ）。
A.契税
B.消费税
C.营业税
D.企业所得税
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按照税收的征收权限和收入支配权限分类，可以将我国税种分为中央税、地方税和中央地方共享税。下列各项中，属于中央税的是（ ）。
A.契税
B.消费税
C.营业税
D.企业所得税
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