第四十七条 纳税人出口货物或者跨境销售服务、无形资产（以下统称出口业务），依照增值税法第三十三条的规定申报办理退（免）税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退（免）税额，经税务机关审核通过后，办理退（免）税。
// Decode on CPU
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"This inquiry must result in some big, bold policies with regards to maternity services, that really says that as a government we want to improve maternity services, we want to invest in it, and we will secure the truth and accountability for families," she said.