From: tabnak.ir
Subject: آقای خاندوزی؛ از تجربه مالیات بر ارزش افزوده درس بگیرید/ مصائب تولید و حجم اقتصاد زیرزمینی بیشتر نشود
Date: Thu, 02 Jul 2026 14:20:09 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--0A8CA3077C765A1C2F7A92C256812254_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----0A8CA3077C765A1C2F7A92C256812254_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----0A8CA3077C765A1C2F7A92C256812254_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----0A8CA3077C765A1C2F7A92C256812254_MULTIPART_MIXED--
