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。
In April 1970, it was Jim Lovell's turn. Fortunately, the crew of Apollo 13 did not believe in unlucky numbers.
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