纳税人适用免征增值税的出口业务,可以放弃免征增值税,选择缴纳增值税,自放弃免征增值税之日次月起,适用免征增值税的出口业务按规定缴纳增值税。
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An electrician works on a generator system at One Wilshire, a Los Angeles building that has been converted into a data center.Genaro Molina—Los Angeles Times/Getty Images