第四十四条 按次纳税的纳税人,销售额达到起征点的,应当自纳税义务发生之日起至次年6月30日前申报纳税。
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今年2月,习近平总书记在北京考察时强调,统筹教育科技人才一体发展,强化科技创新和产业创新深度融合,大力发展新质生产力。
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