@abstractmethod
第五十条 办理退(免)税的出口业务发生销售折让、中止或者退回等情形的,纳税人应当缴回已退(免)税款。
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第四十一条 纳税人出口货物,报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的,纳税义务发生时间为货物报关出口的当日。
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