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第四十九条 纳税人适用退（免）税的出口业务，可以放弃退（免）税，选择免征增值税或者缴纳增值税，自放弃退（免）税之日次月起，适用退（免）税的出口业务免征增值税或者按规定缴纳增值税。
（三）为实施考试作弊行为，向他人非法出售、提供考试试题、答案的；
Израиль нанес удар по Ирану09:28