圖像加註文字，特朗普的國情咨文演講邀請剛在冬奧打敗加拿大，首次奪金的男子冰球隊現身，他宣布將頒發「總統自由獎章」給美國隊奪金關鍵的守門員海勒拜克。如果關稅讓會場氣氛凝重，那麼當特朗普轉向移民議題時，情緒則瞬間沸騰。特朗普談到他所謂的「非法外國人」威脅，引發共和黨議員最熱烈的掌聲，以及民主黨議員的憤怒叫喊與冷眼相對。
第十条 增值税法第十三条所称应税交易，应当同时符合下列条件：
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