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。
Parting notesThe landscape is moving in a clear direction. There is a lot of exciting new tech out there, with people constantly pushing the limits of cold starts toward faster, securely isolated workloads using Python decorators and other novel approaches to make microvms feel like containers. I am excited to see what comes next in this space. It is definitely an area to watch.
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