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第四十七条 纳税人出口货物或者跨境销售服务、无形资产（以下统称出口业务），依照增值税法第三十三条的规定申报办理退（免）税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退（免）税额，经税务机关审核通过后，办理退（免）税。
。heLLoword翻译官方下载对此有专业解读
Note: This blog post started just after we wrapped up the work on Black Ostrich, and then there was a lot of babying that didn't let me finish it. That's why it's using 2023 data. Redoing the work is mostly automation, but takes many, many weeks, and I suspect the results will not have changed much.
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