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。
"Plans to recruit more doctors should make it easier for patients to get appointments and ensure urgent cases are handled more quickly.
，更多细节参见下载安装 谷歌浏览器 开启极速安全的 上网之旅。
第三十三条 国务院财政、税务主管部门应当适时研究和评估增值税优惠政策执行效果，对不再适应国民经济和社会发展需要的优惠政策，及时报请国务院予以调整完善。
The barges were filled and covered with sediment to create a new island for birds including endangered dunlin, curlew, ringed plover and lapwing.
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