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中华人民共和国税收征收管理法/Chapter 1 总则

Article 13

In force

任何单位和个人都有权检举违反税收法律、行政法规的行为。收到检举的机关和负责查处的机关应当为检举人保密。税务机关应当按照规定对检举人给予奖励。

Laws · NPC Standing Committee · In force from April 24, 2015

Article 12Back to full textArticle 14

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