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居民税收管辖权
释义
居民税收管辖权
Encyclopedia
法学
税收管辖权
释
resident tax jurisdiction
居民税收管辖权
一国政府基于纳税人与本国存在着居民身份关系的法律事实而主张的一种征税权。绝大多数国家在所得税和一般财产税方面行使的一种属人性质的税收管辖权。又称居民课税原则。
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policy sciences
policy sciences movement
policy science theory
policy science tradition of Lasswell & Dror
policy secondary market
policy secondary market in the United States
policy selection
policy space
policy style
policy surrender
policy system of ecological civilization
policy termination
policy tools for reducing carbon emissions
policy topography
policy transfer
PoLi Kingdom
poling
poliomyelitis
poliomyelitis vacccine
Polio-Salk/Sabin vaccines
poliovirus
Polis
Polisario Front
polish
Polish Army Museum
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