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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，更多细节参见safew官方版本下载
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Thankfully, there is the esm-integration proposal, which is already implemented in bundlers today and which we are actively implementing in Firefox. This proposal lets developers import WebAssembly modules from JS code using the familiar JS module system.