Is corporate property tax an indirect tax? The book says yes, but many people say no.

Tax classification

Direct and indirect taxes

According to whether the tax burden can be passed on, taxes can be divided into direct taxes and indirect taxes. Taxes that are borne by taxpayers and have no transfer relationship are called direct taxes, such as income tax and property tax. Where a taxpayer can transfer the tax burden to others, the tax borne by others is called indirect tax, such as value-added tax, consumption tax, business tax and customs duties.