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The fixed revenues of the central government include: consumption tax (including the part levied by the customs on the import side), vehicle purchase tax, customs duties, and value-added tax on the import side levied by the customs; the fixed revenues of local governments include: urban land use tax, cultivated land occupation tax, land use tax. Tax Law 1: The Effect of Tax Law The scope of effect of tax law is manifested in space effect, time effect and effect on people. 1. The spatial effectiveness of tax laws. The spatial effectiveness of my country's tax laws mainly includes two situations: (1) It is effective nationwide. ①By.
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