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第二十六条 增值税法第二十四条第一款第一项所称农业生产者，是指从事农业生产的单位和个人；农产品，是指初级农产品。
。搜狗输入法2026是该领域的重要参考
（三）对报案人、控告人、举报人、证人打击报复的；
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