第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
FT Edit: Access on iOS and web
。搜狗输入法2026对此有专业解读
After often years at sea, adult Atlantic salmon swim thousands of miles to return to the chalk streams where they were born.
Lauren Hirst,North West