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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種-行業數據

目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種
系”被寫入“十四五”規劃綱要。2021 年 10 月 23 日，《全國人民代表大會常務委員會關于授權國務院在部分地區開展房地產稅改革試點工作的決定》房地產稅的課稅對象為居住用和非居住用等各類房地產，而不包括依法擁有的農村宅基地及其上住宅；納稅人為土地使用權人和房屋所有權人。
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第1頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第2頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第3頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第4頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第5頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第6頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第7頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第8頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第9頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第10頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第11頁
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
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第12頁
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
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第13頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第14頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第15頁
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
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第16頁
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
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第17頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第18頁
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
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第19頁
fCDlubTku70gfCDkuK3lpK4gfCDlnLDmlrkgfCDlkIjorqEgfAp8LS0tLS0tfC0tLS0tLXwtLS0tLS18LS0tLS0tfAp8IDE5OTQgfCA1LjAgIHwgOC4wICB8IDEzLjAgfAp8IDE5OTggfCA2LjAgIHwgOS4wICB8IDE1LjAgfAp8IDIwMDIgfCA4LjAgIHwgMTAuMCB8IDE4LjAgfAp8IDIwMDYgfCA5LjAgIHwgMTEuMCB8IDIwLjAgfAp8IDIwMTAgfCAxMC4wIHwgMTIuMCB8IDIyLjAgfAp8IDIwMTQgfCAxMC4wIHwgMTIuMCB8IDIyLjAgfAp8IDIwMTggfCA5LjAgIHwgMTEuMCB8IDIwLjAgfAp8IDIwMjIgfCA4LjAgIHwgMTAuMCB8IDE4LjAgfAoK6LWE5paZ5p2l5rqQ77yaV2luZO+8jOWNjuazsOeglOeptg==
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第20頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第21頁
目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第22頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第23頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第24頁
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目前，增值稅、企業所得稅、進口環節增值和消費稅、國內消費稅和個人所得稅是中國前5大稅種_第25頁
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所屬報告： 宏觀深度研究：新一輪稅制改革歷史經驗及國際對比的啟示-240708（23頁）.pdf
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