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（一）向境外单位销售的完全在境外消费的研发服务、合同能源管理服务、设计服务、广播影视制作和发行服务、软件服务、电路设计和测试服务、信息系统服务、业务流程管理服务、离岸服务外包业务；，这一点在夫子中也有详细论述
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Practical Implementation Plan，详情可参考WPS官方版本下载
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