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第四十一条 纳税人出口货物，报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的，纳税义务发生时间为货物报关出口的当日。
。关于这个话题，旺商聊官方下载提供了深入分析
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Military reckoned ‘good’ Afghan insurgents were separate from ‘bad’ Pakistani insurgents but distinction has blurred
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