单项选择题
经国务院的授权，财政部和国家税务总局的税收立法权是( )。
A．制定地方税法规 B．税法解释权 C．税收条例解释权 D．税目调整权
- A.制定地方税法规
B.税法解释权
C.税收条例解释权
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