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JIN10
2022.06.29 08:43
财政部：在中华人民共和国境外书立在境内使用的应税凭证，应当按规定缴纳印花税。包括以下几种情形，1.应税凭证的标的为不动产的，该不动产在境内；2.应税凭证的标的为股权的，该股权为中国居民企业的股权等。
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