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1. | A withholding agent which fails to withhold or collect the amount of tax which should have been withheld |
| 扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。 |
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2. | A withholding agent which fails to withhold or collect the amount of tax which should have been withheld |
| 扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。 |
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