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第三十五条 自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。。业内人士推荐heLLoword翻译官方下载作为进阶阅读
，这一点在搜狗输入法2026中也有详细论述
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