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【单选题】
根据城镇土地使用税法律制度的规定,城镇土地使用税的计税依据是
A.
纳税人实际用于经营活动的土地面积
B.
纳税人实际有效利用的土地面积
C.
纳税人实际占用的土地面积
D.
税务机关认定的建筑面积
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