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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 35

In force

扣缴义务人办理代扣代缴、代收代缴税款报告时,应当如实填写代扣代缴、代收代缴税款报告表,并报送代扣代缴、代收代缴税款的合法凭证以及税务机关规定的其他有关证件、资料。

Administrative Regulations · State Council · In force from —

Article 34Back to full textArticle 36

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