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tax incentive
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tax incentive
Encyclopedia
法学
税法
释
tax incentive
税务优惠
政府利用税收制度,按预定目的,在税务方面采取相应的激励和照顾措施,以减轻或免除某些纳税人应履行的纳税义务来补贴相应纳税人或纳税人某些活动的行为。又称税收优惠、税收支出。
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