"Farmers and growers experience both [drought and floods] on an annual basis, and both severely impact their ability to produce food," it said.
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（二）不属于增值税法第六条规定的情形。
Author(s): Jiachen Xie, Jianteng Wang, Xudong Rong, Dongdong Zhao, Enzuo Liu, Chunnian He, Chunshen Shi, Naiqin Zhao