题目内容：
（ ）是国家对法人和自然人在一定期间(法人通常为1个纳税年度)获取的所得额课征的税收。
参考答案：
答案解析：
单选题：（ ）是国家对法人和自然人在一定期间(法人通常为1个纳税年度)获取的所得额课征的税收。
- 题目分类：基础知识
- 题目类型：单选题
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