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中华人民共和国增值税暂行条例

Article 18

Repealed

中华人民共和国境外的单位或者个人在境内销售劳务,在境内未设有经营机构的,以其境内代理人为扣缴义务人;在境内没有代理人的,以购买方为扣缴义务人。

Administrative Regulations · State Council · In force from —

Article 17Back to full textArticle 19

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