第三十七条 纳税人发生应税交易，应当向购买方开具发票。有下列情形之一的，不得开具增值税专用发票：
He appeared in handcuffs and wearing an olive-green sweat suit during his arraignment Thursday evening in Manhattan criminal court. He wasn’t asked to enter a plea, and was released, pending his next court date on April 9.
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