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中华人民共和国税收征收管理法实施细则/Chapter 4 纳税申报

Article 32

In force

纳税人在纳税期内没有应纳税款的,也应当按照规定办理纳税申报。

纳税人享受减税、免税待遇的,在减税、免税期间应当按照规定办理纳税申报。

Administrative Regulations · State Council · In force from —

Article 31Back to full textArticle 33

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