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开具发票企业未核定企业所得税税种
释义
法律主观:
核定企业的所得税:由征收企业税款的税务机关依法核定,核定企业所得税的原因一般包括企业的会计账簿不齐全,有缺页破损,难以辨别等情况,难以准确确定纳税人应纳税额。
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更新时间:2025/10/29 14:09:01