CREATE TABLE IF NOT EXISTS items (
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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。,更多细节参见夫子
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Food crime mostly goes unreported, so it's difficult to grasp its scale.