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中华人民共和国公益事业捐赠法/Chapter 4 优惠措施

Article 26

In force

境外向公益性社会团体和公益性非营利的事业单位捐赠的用于公益事业的物资,依照法律、行政法规的规定减征或者免征进口关税和进口环节的增值税。

Laws · NPC Standing Committee · In force from September 1, 1999

Article 25Back to full textArticle 27

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