17. 理论动态| 坚持稳中求进、提质增效努力实现“十五五”良好开局————理论学习, www.ccdi.gov.cn/llxx/202602…
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。
。同城约会对此有专业解读
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