纳税人以委托方式出口货物的，应当按照国务院税务主管部门的规定办理委托代理出口手续，由委托方按规定申报办理出口退（免）税、免征增值税或者缴纳增值税；未办理委托代理出口手续的，由出口货物的发货人按规定申报缴纳增值税。
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There is this interesting question about how much product and marketing and vibes and lore correlate. Did we forgive Sierra On-Line the numerous flaws of their games because we liked the company? Do we love Panic because we like what they do, or because of how they do it? Did Google put doodles on its homepage to distract people from more nefarious things, or because it just felt like a fun way to celebrate things? Is there such a thing as pure selflessness? What is the nature of free will?，推荐阅读雷电模拟器官方版本下载获取更多信息
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