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Article 98 Voluntary payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a paying-in-slip completed by the payer.
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释义
第98条(缴款书)依本法规定由纳税义务人自行缴纳之税款及扣缴义务人扣缴之税款,应由缴款人填用缴款书缴纳之。
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