国家税务局关于外国企业常驻代表机构的滞纳金、罚款不列入其经费支出额换算收入征税的批复

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根据《关于公布全文失效废止部分条款失效废止的税收规范性文件目录的公告》（国家税务总局公告2011年第2号），此文件已被废止。
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