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。
Palantir Sues Swiss Magazine For Accurately Reporting That The Swiss Government Didn’t Want Palantir
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And East Hampshire District Council also confirmed availability of bin lorries was behind its delay, saying it did not yet have a date for when food waste collections would start.