第二十条 纳税人的交际应酬消费属于增值税法所称个人消费。
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在關稅議題上，特朗普將經濟「驚人逆轉」（stunning economic turnaround）歸功於關稅政策的成效，稱這些進口稅有效保護美國產業與帶來收入。他批評最高法院最近裁定多項關稅違法為「令人失望且不幸」（disappointing and unfortunate），說話時目光投向在場的四位最高法院大法官（九位大法官中四位出席）。，推荐阅读WPS下载最新地址获取更多信息