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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。，详情可参考51吃瓜
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What we see is that there are in fact two entangled traditions of “knocking on things for good luck”: touching iron, and touching wood. We also find that they are widely distributed, but also have a pretty clear cluster around the Mediterranean and Europe.