第四十一条 纳税人出口货物，报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的，纳税义务发生时间为货物报关出口的当日。
尽管暂时走出退市阴霾，但公司经营压力依然不小。2025年三季报显示，中南文化去年前三季度营业收入9.10亿元，同比增长40.10%，归母净利润8222.57万元，同比增长130.97%，但同期扣非净利润仅为4323.18万元，同比下滑33.69%。
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