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第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者提前退税、多退税款的，税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。
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For the film, the director asked him to dress up as an admiral. It was for a cameo scene, shaking hands with Hanks when the crew were rescued from the sea.