第十五条 增值税法第十七条所称全部价款，不包括纳税人代为收取的下列税费或者款项：
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第三十八条 申请人可以放弃或者变更仲裁请求。被申请人可以承认或者反驳仲裁请求，有权提出反请求。，更多细节参见旺商聊官方下载
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