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契税法实施细则
释义
法律分析:
根据《中华人民共和国契税暂行条例》(以下简称条例)的规定,制定《中华人民共和国契税暂行条例实施细则》。但《中华人民共和国契税法》实施后,《中华人民共和国契税暂行条例》同时废止。
法律依据
:
《中华人民共和国契税暂行条例实施细则》 第一条 根据《中华人民共和国契税暂行条例》(以下简称条例)的规定,制定本细则。
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更新时间:2025/12/26 1:56:29