... 现实导向 Present-orientation 推定课税 Presumptive taxation 审判前的发现程序 Pretrial ...
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略论推定课税 Shanghai Accounting
At the legislative level, many countries and regions have explicitly regulated the system of Presumptive tax, such as Germany, the United States, Japan, China's Taiwan and some Middle East countries.
在立法上,许多国家和地区的税法中都明确规定了推定课税这种制度,如德国、美国、日本、中东地区一些国家以及我国的台湾的税法中都作了相关规定。
参考来源 - 论推定课税的法律规范·2,447,543篇论文数据,部分数据来源于NoteExpress
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