题目内容：
按照税法的功能作用的不同，可将税法分为（ ）。
A．税收行政法规 B．税收实体法
C．税收程序法
D．国际税法
参考答案：
答案解析：
多选题：按照税法的功能作用的不同，可将税法分为（ ）。
- 题目分类：财经法规
- 题目类型：多选题
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B．税收实体法
C．税收程序法
D．国际税法
B．税收实体法
C．税收程序法
D．国际税法
根据企业所得税法的规定，小型微利企业实行的企业所得税税率为（ ）。
根据企业所得税法的规定，小型微利企业实行的企业所得税税率为（ ）。A．10% B．15% C．20% D．25%
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