国家发挥财政性资金投入的引导作用,鼓励、带动承担或者参与原子能科学研究与技术开发工作的单位加大资金投入,优化资金投入结构,提高资金投入效益。
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第四十四条 按次纳税的纳税人,销售额达到起征点的,应当自纳税义务发生之日起至次年6月30日前申报纳税。