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中华人民共和国增值税暂行条例

Article 5

Repealed

纳税人发生应税销售行为,按照销售额和本条例第二条规定的税率计算收取的增值税额,为销项税额。销项税额计算公式:

销项税额=销售额×税率

Administrative Regulations · State Council · In force from —

Article 4Back to full textArticle 6

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