（一）境外单位或者个人向境内单位或者个人销售服务、无形资产，在境外现场消费的服务除外；
Natalie Sherman。夫子对此有专业解读
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The Office Walker is a manual walking pad that is not yet in production. I’ve been following its progress on Discord for a while now and backed the Kickstarter as soon as it launched. I think it will be a significant upgrade and I can’t wait for it to arrive.