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                消費稅的特點ω 是什麽?

                參考答案: (1)征收範圍具○有選擇項,只對特︾定消費品征稅;
                (2)征收環節單一;
                (3)按產品設△計稅率,稅率差異較大;
                (4)采用◆從價和從量兩種計稅方法;
                (5)稅負具有轉稼性。
                解題思路: