Code runs in a strict sandbox where the only allowed operations are calling functions provided by the host. If the host doesn’t provide a file reading function, the WASM module simply cannot read files. The failure mode here requires a vulnerability in the WASM runtime itself, like an out-of-bounds memory read that bypasses the linear memory checks.
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,这一点在heLLoword翻译官方下载中也有详细论述
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第四十八条 纳税人适用退(免)税、免征增值税的出口业务,应当按照规定期限申报;逾期未申报的,按照视同向境内销售的规定缴纳增值税。