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double taxation
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double taxation
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double taxation
重复征税
广义上是指对同一纳税主体、同一征税对象或者税源不止一次地征税。通常指同一征税主体或者不同的征税主体,对同一纳税人或者不同纳税人的同一征税对象或者税源,进行两次或者两次以上征税的行为。
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