如果至少有一方在年底是RA才有可能自愿选择按RA合报同时放弃双方的TREATY, 如果双方全年都是RA, 自由选择按RA合报或者分报.
如果至少有一方在年底是RA才有可能自愿选择按RA合报同时放弃双方的TREATY, 如果双方全年都是RA, 自由选择按RA合报或者分报.
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