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。
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Tens of millions watched on television as Lovell and two other astronauts splashed back down into the Pacific Ocean, a moment which has become one of the most iconic in the history of space travel.