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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 46

In force

纳税人有欠税情形而以其财产设定抵押、质押的,应当向抵押权人、质权人说明其欠税情况。抵押权人、质权人可以请求税务机关提供有关的欠税情况。

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

Article 45Back to full textArticle 47

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