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中华人民共和国税收征收管理法/Chapter 5 法律责任

Article 69

In force

扣缴义务人应扣未扣、应收而不收税款的,由税务机关向纳税人追缴税款,对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。

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

Article 68Back to full textArticle 70

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