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关于健康教育印刷材料的种类核定？

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计划工作的基本特点包括目的性、经济性、普遍性、首位性、固定性。()

服务对象中“辖区内常住居民”指哪些人？

On 1 July 2014, Sameer made a cash gift of ￡2,500 to his sister.
On 1 May 2015, he made a cash gift of ￡2,000 to a friend.
On 1 June 2015, he made a cash gift of ￡50,000 to a trust. Sameer has not made any other lifetime gifts.
In respect of Sameer’s cash gift of ￡50,000 to the trust, what is the lifetime transfer of value for inheritance tax purposes after taking account of all available exemptions？

A. ￡48,500
B. ￡44,000
C. ￡46,000
D. ￡46,500

战略计划的实施属于战略计划过程的内容。()