第二条 增值税法第三条所称货物，包括有形动产、电力、热力、气体等。
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French director Ugo Bienvenu's Academy Award–nominated animated film Arco is part fanciful tale of rainbows, time travel, and childhood friendship, part climate change fable. It all kicks off when 10-year-old Arco (voiced by Juliano Valdi in the English-language dub) steals his sister's time-traveling cloak and journeys from 2932 to 2075. There, he becomes fast friends with young Iris (voiced by Romy Fay), and the two endeavor to get him home. The pair's efforts play out against a sobering backdrop of ecological disaster, creating a poignant portrait of a world in crisis, and the hopeful young souls who will inherit it.