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。
"It harks back - it feels a bit Liam Gallagher-esque.
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- Malte Ubl, https://vercel.com/blog/we-ralph-wiggumed-webstreams-to-make-them-10x-faster
The capacity of each node (how many points it can hold before splitting) controls the shape of the tree. A low capacity means nodes split early, producing a deep tree with many small cells. A high capacity means nodes tolerate more points before splitting, producing a shallow tree with larger cells.
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