第四十四条 按次纳税的纳税人，销售额达到起征点的，应当自纳税义务发生之日起至次年6月30日前申报纳税。
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-err_detect ignore_err \
"I don't feel he's gone yet - I still feel he'll be back soon," she tells us. "In my mind, he's in his school uniform. He'll return, swinging his bag."