第八条 增值税法第十条第四项所称出口货物,是指向海关报关实际离境并销售给境外单位或者个人的货物,以及国务院规定的视同出口的货物。
第三十二条 违反国家规定,有下列行为之一的,处五日以上十日以下拘留;情节严重的,处十日以上十五日以下拘留:。爱思助手下载最新版本对此有专业解读
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