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本书根据税法课程的特点，阐述了我国现行税收体系的基本内容。全书共分为三大部分，第一部分是税法基本理论；第二部分是税收实体法，按课税对象进行分类，主要阐述了流转税、所得税、资源税、财产税、行为目的税的具体法律规定；第三部分是税收程序法
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