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【多选题】
依据增值税的有关规定,境外单位或个人在境内发生增值税应税劳务而在境内未设立经营机构的,不属于增值税的扣缴义务人有()。
A.
代理人
B.
银行
C.
税务局
D.
境外单位
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A.
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B.
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C.
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A.
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B.
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C.
ISP98
D.
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