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【单选题】
下列各项中,属于税收部门规章的是( )
A.
《消费税暂行条例》
B.
《农业税条例》
C.
《增值税暂行条例实施细则》
D.
《企业所得税法》
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【单选题】关于电子支票不正确的说法是( )
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B.
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A.
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B.
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