第四十九条 纳税人适用退（免）税的出口业务，可以放弃退（免）税，选择免征增值税或者缴纳增值税，自放弃退（免）税之日次月起，适用退（免）税的出口业务免征增值税或者按规定缴纳增值税。
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Travellers stranded by a widening war in the Middle East began departing the United Arab Emirates onboard a small number of evacuation flights on Monday, as governments around the world worked to extract their citizens from the region.，更多细节参见爱思助手下载最新版本