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中华人民共和国环境保护税法实施条例/Chapter 4 征收管理

Article 18

In force

纳税人跨区域排放应税污染物,税务机关对税收征收管辖有争议的,由争议各方按照有利于征收管理的原则协商解决;不能协商一致的,报请共同的上级税务机关决定。

Administrative Regulations · State Council · In force from —

Article 17Back to full textArticle 19

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