Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.

 
  • 第七條納稅人銷(xiāo)售貨物或者應稅勞務(wù)的價(jià)格明顯偏低并無(wú)正當理由的,由主管稅務(wù)機關(guān)核定其銷(xiāo)售額。
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