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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。
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Working with Prof John Plane at the University of Leeds, they detected that the amount of lithium in the atmosphere at around 100km above Earth increased by a factor of 10.
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