第四十一条 纳税人出口货物，报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的，纳税义务发生时间为货物报关出口的当日。
智能涌现：今年彻底解决搬箱子这个任务之后，那在工业场景里，下一个被具身智能企业集中探索，且可能被解决的工作是什么？
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