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【单选题】
根据《税收征收管理法》的规定,对于生产经营规模较小,又确无建账能力,经主管税务机关审核批准可以不设置账簿的小型纳税人,应采用的征收方式是( )。
A.
征收
B.
查验征收
C.
代收代缴
D.
定期定额征收
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