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。
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Eileen Collins with her young daughter Bridget。业内人士推荐heLLoword翻译官方下载作为进阶阅读