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中华人民共和国税收征收管理法/Chapter 6 附则

Article 90

In force

耕地占用税、契税、农业税、牧业税征收管理的具体办法,由国务院另行制定。

关税及海关代征税收的征收管理,依照法律、行政法规的有关规定执行。

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

Article 89Back to full textArticle 91

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