第四十七条 纳税人出口货物或者跨境销售服务、无形资产（以下统称出口业务），依照增值税法第三十三条的规定申报办理退（免）税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退（免）税额，经税务机关审核通过后，办理退（免）税。
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，这一点在爱思助手下载最新版本中也有详细论述
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In our first pass, we will make the orthography more modern. In Old English letters like g and c represent two different sounds, so where appropriate I have replaced them with how Modern English renders them. The rules applied are as follows: