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淄博市地方税收征收管理若干规定

Article 20

Repealed

代征单位未按照规定代征税款的,由代征单位缴纳应代征未代征的税款。但是,代征单位将纳税人拒绝代征的情况及时报告地方税务机关的除外。

Local Regulations · 淄博市人民代表大会常务委员会 · In force from —

Article 19Back to full textArticle 21

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