第四十三条 下列纳税人可以适用增值税法第三十条规定的以一个季度为一个计税期间：
What I found is that written evidence for knocking on wood (and for the history of gesture as a whole) is remarkably sparse. In the Penguin Guide to Superstitions, folklorist Steve Roud offers a skeptical take on the provenance of knocking on wood due to the near total absence of written records about it:
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