（一）发生增值税法第三条至第五条以外的经营活动，并取得与之相关的货币或者非货币形式的经济利益；
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據悉谷燕女士是位成功的風險投資人，獨自撫養女兒成長，她持有奧運會官方認證資格，更是谷愛凌慶祝勝利時最先分享喜悅的人。