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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另外,赴港游热度延续,内地游客在中国香港地区的滴滴打车需求较平日上涨 58%。
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