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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 82

In force

税收征管法第五十二条所称特殊情况,是指纳税人或者扣缴义务人因计算错误等失误,未缴或者少缴、未扣或者少扣、未收或者少收税款,累计数额在10万元以上的。

Administrative Regulations · State Council · In force from —

Article 81Back to full textArticle 83

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