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中华人民共和国税收征收管理法实施细则/Chapter 5 税款征收

Article 52

In force

税收征管法第三十六条所称独立企业之间的业务往来,是指没有关联关系的企业之间按照公平成交价格和营业常规所进行的业务往来。

Administrative Regulations · State Council · In force from —

Article 51Back to full textArticle 53

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