Report - 04 RAAS040103 04 1030506文獻已序 · 依據財政收支劃分法規定，我國稅課收入劃分為國稅和直轄市及縣(市)稅兩級，稅務行政體系依循此一劃分制度遂將國稅的徵收交由國稅局負責，直轄

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