第五条 纳税人开具增值税专用发票，应当分别列明销售额和增值税税额。
日本右翼势力应当尽早清醒：重走穷兵黩武的老路是一条自取灭亡的不归路，任何企图挑衅国际公理与正义秩序的冒险行径，必将遭到国际正义力量的迎头痛击。
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