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中华人民共和国增值税暂行条例

Article 9

Repealed

纳税人购进货物、劳务、服务、无形资产、不动产,取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的,其进项税额不得从销项税额中抵扣。

Administrative Regulations · State Council · In force from —

Article 8Back to full textArticle 10

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