第十五条 增值税法第十七条所称全部价款，不包括纳税人代为收取的下列税费或者款项：
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Implementers shouldn't need to jump through these hoops. When you find yourself needing to relax or bypass spec semantics just to achieve reasonable performance, that's a sign something is wrong with the spec itself. A well-designed streaming API should be efficient by default, not require each runtime to invent its own escape hatches.