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內地稅
nèi dì shuì
政府税收除关税外,均为内地税。其课税的对象为居于国内人民或设于国内之公司行号等,而不以通过国境为要件。如所得税、遗产税、营业税、土地税、契税等。也称为「国内税」。
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更新时间:2025/10/19 9:54:38