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中华人民共和国税收征收管理法实施细则/Chapter 7 法律责任

Article 90

In force

纳税人未按照规定办理税务登记证件验证或者换证手续的,由税务机关责令限期改正,可以处2000元以下的罚款;情节严重的,处2000元以上1万元以下的罚款。

Administrative Regulations · State Council · In force from —

Article 89Back to full textArticle 91

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