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。
Филолог заявил о массовой отмене обращения на «вы» с большой буквы09:36
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"We get a lot of people saying, 'I don't have a problem dealing with people'. And then they realise that they are not comfortable sharing spaces with other people.
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