第四十三条 下列纳税人可以适用增值税法第三十条规定的以一个季度为一个计税期间：
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5年来，中央财政衔接资金累计用于产业发展占比超过60%，指导832个脱贫县编制实施“十四五”特色产业发展规划，分类推进帮扶产业提质增效、全链条开发。