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税法规定的增值税纳税义务发生时间有()。

A.以预收款方式销售货物的,为收到货款当天

B.委托他人代销货物的,为货物发出当天

C.采用赊销方式销售货物的,为合同约定的收款日期的当天

D.销售应税劳务的,为提供劳务同时收到销售额或取得索取销售额凭证的当天

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