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22-11-17 第二十一条 纳税人销售货物或者应税劳务,应当向购买方开具增值税专用发票,并在增值税专用发票上分别注明销售额和销项税额。 article 21 taxpayers selling goods or taxable services shall issue special vat invoices to the purchasers. sale -s amounts and outp...