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。
你让它画「红烧肉」，它可能老老实实给你画一块正在燃烧的肉；你让它在海报上写句中文，它往往会给你凑出一堆毫无意义的鬼画符。缺乏对真实世界的常识，是第一代 AI 最容易让人崩溃的地方。。搜狗输入法2026对此有专业解读
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