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中华人民共和国城镇土地使用税暂行条例
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中华人民共和国城镇土地使用税暂行条例
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〔中国环境与资源保护法律法规〕
释
Interim Regulations of the People's Republic of China Governing Land-use Tax in Cities and Towns
《中华人民共和国城镇土地使用税暂行条例》
中国制定的用以合理利用城镇土地,调节土地级差收入,提高土地使用效益,加强土地管理的行政法规。
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