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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A so-called "planetary nebula" is a confusing misnomer because these clouds have nothing to do with planets. As a medium-size star nears the end, it puffs out into a red giant — about 100 to 1,000 times its original size — eventually engulfing the space around it, including any nearby worlds.