第四十八条 纳税人适用退（免）税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
The Brit Awards have featured some of the most notable events in British popular culture, including the final public appearance of Freddie Mercury, the high-profile feud between Oasis and Blur, the Union Jack dress worn by Geri Halliwell of the Spice Girls, and so many more iconic moments.
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