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中华人民共和国税收征收管理法/Chapter 3 税款征收

Article 41

In force

本法第三十七条、第三十八条、第四十条规定的采取税收保全措施、强制执行措施的权力,不得由法定的税务机关以外的单位和个人行使。

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

Article 40Back to full textArticle 42

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