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财政部国家税务总局财税[2007]103号按照《中华人民共和国车船税暂行条例》(国务院令第482号,以下简称条例)、《中华人民共和国车船税暂行条例实施细则》(财政部
Ministry of Finance State Administration of Taxation Caishui [2007] No. 103 In accordance with the “Provisional Regulations of the People’s Republic of China on Vessels and Taxes” (State Council Decree No. 482, hereinafter referred to as the Regulations), “Regulations of the People’s Republic of China on the Implementation of the Provisional Regulations on Motor Vehicles and Wagons” (Ministry of Finance