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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 28

In force

纳税人应当按照税务机关的要求安装、使用税控装置,并按照税务机关的规定报送有关数据和资料。

税控装置推广应用的管理办法由国家税务总局另行制定,报国务院批准后实施。

Administrative Regulations · State Council · In force from —

Article 27Back to full textArticle 29

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