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In short: in my mind, errors are divided into two categories. Expected errors (think “user entered invalid data”), which are part of normal operation, aren’t the developer’s fault, and should be handled. Unexpected errors (think “null pointer exception”) are the developer’s fault, likely indicate a bug, and are allowed to crash.
第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：