第四十条 增值税法第二十八条第一款第二项所称完成视同应税交易的当日，是指货物发出、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
The British Medical Association (BMA) said 83% of its members had voted to continue with the walkout after ministers said they would not increase doctors' pay.
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Why is HMRC making tax so diabolical?
2024年12月20日 星期五 新京报