第四十六条 经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。
V3.0 — Hooks, Crooks, and Nooks
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Number (12): Everything in this space must add up to 12. The answer is 2-6, placed vertically; 6-5, placed horizontally.
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