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增值税的纳税义务人
释义
律师分析:
(1)在我国境内销售货物的单位和个人;
【法律依据】:
《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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