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tax administration
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税收管理
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tax administration
税收管理
国家以法律为依据,根据税收分配活动的特点与规律,对税收参与社会分配活动全过程进行决策、计划、组织、协调和监督控制,以保证税收职能作用得以实现的一种管理活动。
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