增值税法

增值税法 — 第73条 — Article (73) Payment of the Tax

Part Eight: Tax Period, Tax Returns, Tax Payment and Refund of Tax · Chapter Two: Tax Returns and Payment of the Tax

实施条例规定依本法令缴纳申报表所列应付税款的期限和程序。

解释和适用时须核对官方文本及现行版本。