核定,即核查確定。該詞語可指代:

  • 核定 (中華民國法律),中華民國法律術語。
  • 核定徵收,中國大陸一種常用的法定稅收方式,和查賬徵收相對,當納稅人沒有設置賬簿時,稅務機關核定應稅收入和稅率。

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