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单项选择题

经国务院的授权,财政部和国家税务总局的税收立法权是(    )。
   A.制定地方税法规    B.税法解释权    C.税收条例解释权    D.税目调整权

A.制定地方税法规
B.税法解释权
C.税收条例解释权
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