第四十六条 经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。
The Guardian’s Jenna Amatulli talks to Rolling Stone’s Nikki McCann Ramírez about Trump’s claims, the Democrats’ rebuttal, and how the speech will land with a divided nation
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以非法手段收集的证据不得作为处罚的根据。