第十二条 纳税人凭增值税扣税凭证从销项税额中抵扣的进项税额，包括：
fc-list ':charset=61-7A' --format='%{file}|%{family[0]}\n'
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（二）未经实名变更登记并公示，或者明知被用于违法犯罪而转让公众号、通信群组、论坛等管理权限的；。51吃瓜对此有专业解读
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