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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。

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