纳税人以委托方式出口货物的，应当按照国务院税务主管部门的规定办理委托代理出口手续，由委托方按规定申报办理出口退（免）税、免征增值税或者缴纳增值税；未办理委托代理出口手续的，由出口货物的发货人按规定申报缴纳增值税。
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Hurdle: Everything you need to know to find the answers
Sure, Shoresy can chirp insults and barrel into a brawl with the best of them. But at his core, he's got a big heart that shows in a lot of truly touching and very silly ways. An underdog story about a team that hates to lose, Shoresy is always finding new ways to make its audience laugh while championing the power of community. Season 5 has the Sudbury Blueberry Bulldogs hanging up their jerseys for a new challenge. Reteaming as the NOSHO North Stars, they're taking on the European team that's been talking trash on North American hockey. While Shoresy builds a winning culture, his relationship with sports reporter Laura Mohr (Camille Sullivan) is maturing. So, whether you love when he spits insults at teenage boys, suffers indignities from a snarky kid vlogger, or lays down swoon-worthy sweet talk to his lady, Shoresy Season 5 is sure to please.