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下列稅法構(gòu)成要素中，衡量納稅義務(wù)人稅收負(fù)擔(dān)輕重與否的重要標(biāo)志是（ ）。
A.計(jì)稅依據(jù)
B.減稅免稅
C.稅率
D.征稅對(duì)象
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下列稅法構(gòu)成要素中，衡量納稅義務(wù)人稅收負(fù)擔(dān)輕重與否的重要標(biāo)志是（ ）。
A.計(jì)稅依據(jù)
B.減稅免稅
C.稅率
D.征稅對(duì)象
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