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第三十七条 纳税人发生应税交易，应当向购买方开具发票。有下列情形之一的，不得开具增值税专用发票：
。业内人士推荐夫子作为进阶阅读
"A true rock and roll legend, an inspiration to millions, but most importantly, at least to those of us who were lucky enough to know him, an incredible human being who will be deeply missed."
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