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13.关于税收法定原则，下列表述正确的是
A
税法的部分构成要素可以由规章予以规定
B
税收法定原则的“法”也包括最高法的司法解释
C
征纳主体的权利义务只以法律规定为依据
D
税法的各类构成要素可以由政策予以规定
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C
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