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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Apple CEO Tim Cook has teased “a big week ahead" for Apple, starting on the morning of Monday, March 2. The company had already announced an in-person event for media and creators on March 4, while rumors had pointed toward Apple revealing at least five products over three days next week, so it looks like the stars are aligning for that to actually be the case.