American singer-songwriter Neil Sedaka, who wrote and performed hits through the 1950s and 60s, including Oh! Carol, Breaking Up Is Hard To Do, Bad Blood, Laughter in the Rain and Calendar Girl, has died at the age of 86.
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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。