Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
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