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中华人民共和国印花税法

Article 15

In force

印花税的纳税义务发生时间为纳税人书立应税凭证或者完成证券交易的当日。

证券交易印花税扣缴义务发生时间为证券交易完成的当日。

Laws · NPC Standing Committee · In force from July 1, 2022

Article 14Back to full textArticle 16

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