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> 下列关于课税对象和计税依据关系的表述中，不正确的是（）。 A 所得税的课税对象和计税依据是一致的 B 计税依据是课税对象量的表现 C 计税依据是从质的方面对征税作出的规定，课税对象是从量的方面对征税作出的规定 D 我国城镇土地使用税的课税对象和计税依据是不一致的

问题：

发布时间：2024-09-12

下列关于课税对象和计税依据关系的表述中，不正确的是（）。

A

所得税的课税对象和计税依据是一致的

B

计税依据是课税对象量的表现

C

计税依据是从质的方面对征税作出的规定，课税对象是从量的方面对征税作出的规定

D

我国城镇土地使用税的课税对象和计税依据是不一致的

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