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课税要素
判断相关主体的纳税义务是否成立,以及国家是否有权征税的标准。税法理论中特有的重要范畴。又称课税要件。
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coastal zone of remote sensing image processing system
coastal zone topographic chart
coastal zone topographic survey
coast contour
coast-down time
coasters
coasting phase
coastline
coastline paradox
coastline survey
coast line use
Coast Mountains
coast of China
coast planation by marine deposition
coast planation by marine erosion
Coast Province
coast topographic survey
coast topographic survey information processing system
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coat-core fibre
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coated abrasive grinding
coated abrasive tools
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