Any tax deduction or exemption beyond the power thereof shall be resolutely prevented and curbed.

要坚决防止和制止越权减免税。

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Article 10a taxpayer may apply to the administrative tax authority for tax deduction or exemption or may apply to the competent tax authority directly.

第十条纳税人可以向主管税务机关申请减免税，也可以直接向有权审批的税务机关申请。

youdao

Article 10a taxpayer may apply to the administrative tax authority for tax deduction or exemption or may apply to the competent tax authority directly.

第十条纳税人可以向主管税务机关申请减免税，也可以直接向有权审批的税务机关申请。

youdao