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中华人民共和国资源税暂行条例

Article 9

Repealed

纳税人销售应税产品,纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天;自产自用应税产品,纳税义务发生时间为移送使用的当天。

Administrative Regulations · State Council · In force from —

Article 8Back to full textArticle 10

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