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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 72

In force

从事生产、经营的纳税人、扣缴义务人有本法规定的税收违法行为,拒不接受税务机关处理的,税务机关可以收缴其发票或者停止向其发售发票。

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

Article 71Back to full textArticle 73

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