核定,即核查确定。该词语可指代:

  • 核定 (中华民国法律),中华民国法律术语。
  • 核定征收,中国大陆一种常用的法定税收方式,和查账征收相对,当纳税人没有设置账簿时,税务机关核定应税收入和税率。

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