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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 27

In force

账簿、会计凭证和报表,应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。

Administrative Regulations · State Council · In force from —

Article 26Back to full textArticle 28

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