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第四十七条 纳税人出口货物或者跨境销售服务、无形资产(以下统称出口业务),依照增值税法第三十三条的规定申报办理退(免)税的,按照国务院规定的出口退税率,通过免抵退税办法或者免退税办法计算退(免)税额,经税务机关审核通过后,办理退(免)税。。爱思助手下载最新版本对此有专业解读
A spokesman for the Covid inquiry said: "The inquiry is unlike any previous public inquiry. It was given a very broad scope because it is investigating multiple aspects of a pandemic that affected everyone in society."