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调整完善相关税收政策，加强税收征管。
Housing taxation policies must be adjusted and improved, and tax collection and management strengthened, policies regarding property transaction taxes must be effectively adjusted.
税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
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