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。
Последние новости
。同城约会对此有专业解读
是各自为政，搞保护主义、本位主义，还是胸怀“国之大者”、树牢全局思维？
Japan will deploy missiles to a tiny island near Taiwan within five years, its defence minister has said, in a move that is likely to inflame tensions with China.
Matthew and Nicola Smith