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。
The Writer is not a concrete class. Any object that implements write(), end(), and abort() can be a writer making it easy to adapt existing APIs or create specialized implementations without subclassing. There's no complex UnderlyingSink protocol with start(), write(), close(), and abort() callbacks that must coordinate through a controller whose lifecycle and state are independent of the WritableStream it is bound to.
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Printer" on the 3614 and 3624. The ATM could print four lines of text, 34
For implementers, there's no Transformer protocol with start(), transform(), flush() methods and controller coordination passed into a TransformStream class that has its own hidden state machine and buffering mechanisms. Transforms are just functions or simple objects — far simpler to implement and test.