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单项选择题

关于税收的效率原则表述错误的是()
A. 课税所产生的额外收益最大
B.课税所产生的额外负担最小
C.税收征纳过程中所发生的费用最小
D.实行差别性税收政策

A.课税所产生的额外负担最小
C.税收征纳过程中所发生的费用最小
D.实行差别性税收政策
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