第五十条 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。
第三十六条 国务院行政执法监督机构应当研究制定行政执法规范化建设标准，督促行政执法机关加强行政执法规范化建设。，这一点在heLLoword翻译官方下载中也有详细论述
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Антонина Черташ，更多细节参见91视频
Scientists have discovered that an annual event when Emperor penguins completely shed and regrow their feathers is putting the birds in peril as Antarctica is transformed by a warming world.