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简述商品课税的特点。

高老师2年前 (2024-03-27)财政与金融(00048)16

简述商品课税的特点。

（1）以商品和非商品流转额为计税依据。
（2）课征普遍，税源广泛。
（3）征管便利。
（4）商品课税属于间接税。

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