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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 94

In force

纳税人拒绝代扣、代收税款的,扣缴义务人应当向税务机关报告,由税务机关直接向纳税人追缴税款、滞纳金;纳税人拒不缴纳的,依照税收征管法第六十八条的规定执行。

Administrative Regulations · State Council · In force from —

Article 93Back to full textArticle 95

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