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第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款,或者提前退税、多退税款的,税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。

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By 1996, the concept had crystallized into a franchise model. SpeedPro specializes in large-format printing, creating wall, window and floor graphics, event displays, digital displays and signs. In less than five years, Gran opened 30 Canadian locations, each run by an owner betting not just on print, but on the idea that better visibility could change a business’s trajectory.

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