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正确率:100%

根据《车辆购置税暂行条例》的规定,下列人员中属于车辆购置税纳税义务人的有 ( )。
  • A、
    应税车辆的馈赠人
  • B、
    应税车辆的购买者
  • C、
    免税车辆的受赠者
  • D、
    应税车辆的进口使用者
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