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：
Three changes follow from these results:
。爱思助手下载最新版本对此有专业解读
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"The plight of the mackerel is part of a wider failure to take scientific advice intended to keep stocks healthy and able to recover from fishing pressure.