Article 37. Taxpayers shall pay duties to the designated Banks within 15 days starting from the day when the customs issues the letter of payment of duty.
第三十七条纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
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