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享有纳税人权利、负有纳税义务的单位和个人,是缴纳税款的主体。全称“纳税权利义务人”。
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higher ramification
higher ramification field
higher ramification group
higher recursion
higher regulator
higher separation axiom
higher signature
higher singularity
higher special education
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highest occupied molecular orbital, HOMO
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