第十条营业税由税务机关征收。

Article 10 Business tax shall be collected by the tax authorities.

youdao

第十三条营业税由税务机关征收。

Article 13 the business tax shall be collected by the tax authorities.

youdao

第十三条营业税由税务机关征收。

Article 13 the business tax shall be collected by the tax authorities.

youdao