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【判断题】
增值税的纳税地点规定，总机构和分支机构不在同一县（市）的，应当分别向各自所在地主管税务机关申报纳税；（市）国家税务机关批准，可以由总机构汇总机构所在地主管税务机关申报纳税。
A.
正确
B.
错误
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B.
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B.
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C.
正垂面
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