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问题	保理人应怎样作出应收账款转让通知
释义	法律分析：1.如果在买卖双方的基础合同中对于应收账款转让有明确约定的形式和程序要求，基于买卖合同是买卖双方已经达成的合意，则保理人可以参照基础合同的约定向债务人送达转让通知。2.保理人发出应收账款转让通知时，应当表明保理人身份并附有必要凭证，此处的“必要凭证”包括经过公证的债权转让合同、保理合同或者转让通知等。法律依据：《中华人民共和国民法典》第七百六十四条保理人向应收账款债务人发出应收账款转让通知的，应当表明保理人身份并附有必要凭证。
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