to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.

 
  • 詢(xún)問(wèn)納稅人、扣繳義務(wù)人與納稅或者代扣代繳、代收代繳稅款有關(guān)的問(wèn)題和情況;
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