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[单选题]
( )是税收法律关系的实质,是其核心。
A
税收法律关系的主体b.税收法律关系的客体c.税收法律关系的内容d.税收法律关系的对象
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参考答案
试题答案:
C
答案解释:
该题考查对税收法律关系要素的理解。税收法律关系的内容,是指税收法律关系主体双方在征纳活动中依法享有的权利和承担的义务,即税法主体权利和税法主体义务。它决定了税收法律关系的实质,是其核心。所以C项是正确选项。A、B、D都不是正确选项。
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