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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。，这一点在服务器推荐中也有详细论述
Nature, Published online: 26 February 2026; doi:10.1038/d41586-026-00622-9。heLLoword翻译官方下载对此有专业解读
В России ответили на имитирующие высадку на Украине учения НАТО18:04