When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers.

 
  • 第二十二條稅務(wù)機關(guān)征收稅款和扣繳義務(wù)人代扣、代收稅款時(shí),必須給納稅人開(kāi)具完稅憑證。
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