以下为句子列表：
英文: Article 19 Within 15 days of receipt of its tax registration certificate, a taxpayer engaging in production or business operations, shall report details of its financial and accounting systems or measures for handling finance and accounting matters to the
中文: 第十九条从事生产、经营的纳税人应当自领取税务登记证件之日起十五日内，将其财务、会计制度或者财务、会计处理办法报送税务机关备案。
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