第四十八条 纳税人适用退（免）税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
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随后又翻出来一件黄色卫衣，他说，那是一个很有门面的经理送的，穿出去体面。说完，又低头把衣服上的拉链抻了抻。阿妈说，“结婚的时候，都没见他这么认真打扮”。