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金十數據
2022.06.29 08:43
財政部：在中華人民共和國境外書立在境內使用的應税憑證，應當按規定繳納印花税。包括以下幾種情形，1.應税憑證的標的為不動產的，該不動產在境內；2.應税憑證的標的為股權的，該股權為中國居民企業的股權等。
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