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中华人民共和国车辆购置税法

Article 7

In force

纳税人申报的应税车辆计税价格明显偏低,又无正当理由的,由税务机关依照《中华人民共和国税收征收管理法》的规定核定其应纳税额。

Laws · NPC Standing Committee · In force from July 1, 2019

Article 6Back to full textArticle 8

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