第四十六条 经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。
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Not Equal: Everything in this space must be different. The answer is 6-1, placed vertically; 6-3, placed horizontally; 5-0, placed horizontally; 1-4, placed vertically; 2-4, placed horizontally.
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