第十九条 增值税法第二十二条第三项所称非正常损失，是指因管理不善造成货物被盗、丢失、霉烂变质，以及因违反法律法规造成货物或者不动产被依法没收、销毁、拆除等情形。
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Nature, Published online: 24 February 2026; doi:10.1038/d41586-026-00590-0，更多细节参见快连下载安装
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