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。
Wordle today: Answer, hints for February 28, 2026
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飞行、升放前款规定的物体非法穿越国（边）境的，处十日以上十五日以下拘留。