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。
2020年的夏天，關恆在翻牆後閱讀到美國媒體BuzzFeed News關於新疆再教育營的報導後，在疫情期間受到其他中國公民記者的啟發，故希望能到實地拍攝及記錄，除了見證歷史，亦能訴說一個與官方版本不同的「再教育營」敍事。
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{ 60, 28, 52, 20, 62, 30, 54, 22 },
This is the problem with u/fermaw’s “DRM.” No matter how many clever keys, nonces, and encrypted file formats he attempts to send to the user, eventually, the very same JavaScript code will need to exit his decryption logic and—whoops—it goes plain Jane into digital and straight to the speakers.
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