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清算制的积极效应土地增值税预征制相当于概算制度,有暗箱操作空间,控制比较弱,容易造成税收流失;在国家市场经济建设的初级阶
The positive effect of the liquidation system Pre-levy of land value-added tax equivalent to the budget estimate system, a black-box space, control is relatively weak, easily lead to tax losses; the national market economy in the primary stage