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第九条 境内单位或者个人跨境销售下列服务、无形资产，税率为零：
Марк Успенский (Редактор отдела «Путешествия»)，这一点在safew官方版本下载中也有详细论述
数据来源：国家发展改革委、国家统计局等
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