填空题

A—taxation system
B—taxation
C—fiscal charges
D—pr0gressive taxation
E—graduated tax
F—value added tax
G—income tax
H—land tax
I—excise tax
J—basis of assessment
K—taxable income
L—taxpayer
M—tax collector
N—gross income
O—gross profit
P—net income
Q—average income
R—national income
( )累进税 ( )税制