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。
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Both the UN's top climate science body, the Intergovernmental Panel on Climate Change (IPCC), and the International Energy Agency (IEA), have said that, in addition to deep and rapid emissions cuts, technologies to capture and remove carbon are important tools to help limit global warming.
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