第三十五条 自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。
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Mumsnet has launched a campaign to introduce a ban on social media for under-16s featuring health warnings in the style of those on cigarette packets.
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