Explanation:

- Option 1: Indirect taxes + subsidies

- This statement combines indirect taxes and subsidies. Net indirect taxes do not include adding subsidies to taxes. This is incorrect.

- Option 2: Indirect taxes - subsidies

- This accurately reflects the concept of net indirect taxes. Net indirect taxes are the total indirect taxes minus the subsidies provided by the government.

- Correct Answer: Option 2 - Indirect taxes - subsidies

- Option 3: Direct taxes - subsidies

- This involves direct taxes, which are not part of the calculation for net indirect taxes. This option is incorrect.

- Option 4: None of the above

- Since option 2 is correct, this option doesn't apply.