3014248210http://paper.people.com.cn/rmrb/pc/content/202602/27/content_30142482.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/27/content_30142482.html11921 十四届全国人大常委会第二十一次会议在京闭幕
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第二十条 纳税人的交际应酬消费属于增值税法所称个人消费。