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中华人民共和国税收征收管理法实施细则/Chapter 1 总则

Article 2

In force

凡依法由税务机关征收的各种税收的征收管理,均适用税收征管法及本细则;税收征管法及本细则没有规定的,依照其他有关税收法律、行政法规的规定执行。

Administrative Regulations · State Council · In force from —

Article 1Back to full textArticle 3

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