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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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McKenzie worked his way up to the job of station leader after completing his first contract "on the ice" in 2019. He started as a mechanical maintenance engineer at BAS's Rothera Research Station, 1,000 miles away from Halley VI.
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