直接税为税负不转嫁、不易转嫁、或转嫁较为迟缓的租税。即纳税者为实际负税者而不能直接将税负立即转移于他人。(非如货物税可直接转嫁于消费者)原属于直接税体系的税目,只有各类所得税和遗产税,后因营业税印花税课征范围,同属于课征工商业者、或与工商业课税较有密切联系,为征课便利起见,即将营业税印花税列于直接税主管范围之内,同时将营业税所得税合并,改称固定工商业税。现行直接税,包括工商业税,薪给报酬所得税,存款利息所得税,印花税及遗产税五种税目,现在中央已颁布的征收条例,只有工商业税暂行条例及摊贩牌 Direct tax for the tax burden is not passed on, not easy to pass on, or pass on the more sluggish tax. That is, the taxpayer can not immediately transfer the tax burden to others as the actual taxpayer. (Not like the tax on goods can be directly passed on to the consumers). The tax items that originally belonged to the direct tax system were only various types of income tax and estate tax. After that, due to the scope of tax stamp duty on business tax, they both belonged to business tax levy or business tax Contact, for the convenience of levy temporary class, the business tax stamp duty will soon be listed within the scope of direct tax, while the business tax income tax merger, renamed the fixed industrial and commercial tax. The current direct taxes include the business tax, remuneration and income tax, deposit interest income tax, stamp duty and inheritance tax. Now the central government has enacted the collection regulations, and only the Provisional Regulations on Commercial and Commercial Tax and the brand of vendors