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中华人民共和国增值税暂行条例

Article 20

Repealed

增值税由税务机关征收,进口货物的增值税由海关代征。

个人携带或者邮寄进境自用物品的增值税,连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。

Administrative Regulations · State Council · In force from —

Article 19Back to full textArticle 21

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