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中华人民共和国税收征收管理法实施细则/Chapter 3 账簿、凭证管理

Article 25

In force

扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内,按照所代扣、代收的税种,分别设置代扣代缴、代收代缴税款账簿。

Administrative Regulations · State Council · In force from —

Article 24Back to full textArticle 26

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