判斷題計(jì)稅依據(jù)也稱計(jì)稅標(biāo)準(zhǔn),是指計(jì)算應(yīng)納稅額的依據(jù)或標(biāo)準(zhǔn),計(jì)稅依據(jù)可分為從價(jià)計(jì)征和從量計(jì)征兩種。()