题目：
一国在选择主体税种时应考虑的因素有（）
A、经济发展水平
B、国家税收职能的侧重面
C、税收成本
D、一国的经济管理水平
答案：
参考答案：A, B, D
一国在选择主体税种时应考虑的因素有（）A、经济发展水平 B、国家税收职能的侧重面 C
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题型：多项选择题
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