第五十一条 增值税出口退（免）税的具体操作办法，由国务院财政、税务主管部门制定。
Read more global business storiesTrump eyes Venezuela visit – but obstacles to his oil plan remain
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Publication date: 10 March 2026
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（四）在铁路、城市轨道交通线路上私设道口或者平交过道的。
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