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clearfix"> <p>　　單選題 </p> <p>　　調節(jié)納稅人負擔輕重的主要稅制要素是（?。?</p> <p>　　A、稅率 </p> <p>　　B、稅基 </p> <p>　　C、附加和加成 </p> <p>　　D、免征額 </p> <script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p>　　<input onclick="display('menu')" type="button" value="查看/隱藏答案" /></p> <form> </form> <div class="a0lmosil" id="menu" style="DISPLAY: none"> <p>　　【正確答案】：A<br /> 　　【答案解析】：本題考查的是稅收制度及構成要素。納稅人負擔的輕重，主要通過稅率的高低來調節(jié)。參見教材P232。　 </p> <div id="a0lmosil" class="editor"> <p align="right"><strong>建設工程教育網原創(chuàng)·轉載請注明出處</strong> </p> <div id="a0lmosil" class="editor" style="DISPLAY: none"></div> </div> </div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> <div id="a0lmosil" class="pageView shareBlock fl"> <span id="a0lmosil" class="shareImg" title="瀏覽量" 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