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。
當局表示,相關法律針對叛國、分裂國家等行為,對維持穩定屬必要之舉;但批評者認為,這些法律被用來打壓異議聲音。
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