第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
Source: Computational Materials Science, Volume 267。业内人士推荐搜狗输入法下载作为进阶阅读
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