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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 60

In force

税收征管法第三十八条、第四十条、第四十二条所称个人所扶养家属,是指与纳税人共同居住生活的配偶、直系亲属以及无生活来源并由纳税人扶养的其他亲属。

Administrative Regulations · State Council · In force from —

Article 59Back to full textArticle 61

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