第五十六条 违反国家有关规定,向他人出售或者提供个人信息的,处十日以上十五日以下拘留;情节较轻的,处五日以下拘留。
第四十一条 纳税人出口货物,报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的,纳税义务发生时间为货物报关出口的当日。
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