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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Credit: The Pokémon Company
You are contagious and can spread chickenpox to other people from two days before the first spots develop until they have all formed scabs, which is usually five days after they first appear.