第十五条 增值税法第十七条所称全部价款，不包括纳税人代为收取的下列税费或者款项：
回到编程。我只有一个建议给你，朋友。。快连下载安装对此有专业解读
Drumroll, please!，这一点在91视频中也有详细论述
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