Future-Proof: This structure makes it much easier to implement features like alternative route suggestions based on these key border points.
The feature will be turned off by default.
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6 August 2025ShareSave
第四十九条 纳税人适用退（免）税的出口业务，可以放弃退（免）税，选择免征增值税或者缴纳增值税，自放弃退（免）税之日次月起，适用退（免）税的出口业务免征增值税或者按规定缴纳增值税。