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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。。业内人士推荐同城约会作为进阶阅读
22:58, 27 февраля 2026Россия，这一点在搜狗输入法下载中也有详细论述
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