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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 81

In force

税收征管法第五十二条所称纳税人、扣缴义务人计算错误等失误,是指非主观故意的计算公式运用错误以及明显的笔误。

Administrative Regulations · State Council · In force from —

Article 80Back to full textArticle 82

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