第四十八条 纳税人适用退（免）税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
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const time = (target - pos) / sp;，这一点在服务器推荐中也有详细论述
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