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中华人民共和国印花税暂行条例

Article 4

Repealed

下列凭证免纳印花税:

(一)已缴纳印花税的凭证的副本或者抄本;

(二)财产所有人将财产赠给政府、社会福利单位、学校所立的书据;

(三)经财政部批准免税的其他凭证。

Administrative Regulations · State Council · In force from —

Article 3Back to full textArticle 5

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