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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 42

In force

税务机关采取税收保全措施和强制执行措施必须依照法定权限和法定程序,不得查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品。

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

Article 41Back to full textArticle 43

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