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【单选题】

属于中央政府固定收入来源的税种是( )
A．增值税
B．营业税
C．消费税
D．资源税

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根据网考网移动考试中心的统计，该试题：

20%的考友选择了A选项

9%的考友选择了B选项

60%的考友选择了C选项

11%的考友选择了D选项

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