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第二十六条 增值税法第二十四条第一款第一项所称农业生产者，是指从事农业生产的单位和个人；农产品，是指初级农产品。
The Met Office estimates that at current levels of global warming, wet winters like 2023/24 have gone from being once in 80-year events to once in 20 - and with further warming this could become even more frequent.