中华人民共和国增值税法实施条例/Chapter 5 征收管理Article 50In force办理退（免）税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退（免）税款。Administrative Regulations · State Council · In force from January 1, 2026Article 49Back to full textArticle 51