（二）伪造、隐匿、毁灭证据或者提供虚假证言、谎报案情，影响行政执法机关依法办案的；
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第三十九条 增值税法第二十八条第一款第一项所称收讫销售款项，是指纳税人发生应税交易过程中或者完成后收到款项；取得销售款项索取凭据的当日，是指书面合同确定的付款日期，未签订书面合同或者书面合同未确定付款日期的，是指应税交易完成的当日，即货物发出、服务完成、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
During today's big Pokémon Presents stream, Nintendo announced that Pokémon Wind and Waves are the next installments in the core game series. The games will launch in 2027 and are exclusive for the Nintendo Switch 2. Nintendo also shared a trailer showcasing a new trio of starter pokémon - Browt, Pombon, and Gecua - and a number of different environments you'll be able to explore as you play through the games.