第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
**MUST** avoid including redundant comments which are tautological or self-demonstating (e.g. cases where it is easily parsable what the code does at a glance or its function name giving sufficient information as to what the code does, so the comment does nothing other than waste user time)
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The UK, like many other countries, has a falling birthrate. But Danny Kruger’s perverse 1970s-style policies offer nothing to mothers-to-be