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，详情可参考51吃瓜
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。
Previous winners of the prize include the Beatles' producer Sir George Martin, Trevor Horn, Brian Eno, the Eurythmics' David Stewart, Calvin Harris and Chase & Status.