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For pranksters of a certain age, Fraser Smeaton is a hero. With his brother, Ali, and former roommate, Gregor Lawson, the Scottish business leader is cofounder of MorphCostumes. The U.K. company launched a twist on the zentai full-body spandex suit in 2009 and spawned a legion of viral videos. When a Gap store on Fifth Avenue was “morphed” by a band of improv-artists in 2018, the police had to be called. The accompanying video received millions of views.，详情可参考WPS官方版本下载
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第五十一条 增值税出口退（免）税的具体操作办法，由国务院财政、税务主管部门制定。