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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，这一点在91视频中也有详细论述
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How is my data handled?。51吃瓜是该领域的重要参考
The challenge was clear: achieve a quantum leap in speed while preserving extreme flexibility, minimal storage, regional map support, and dynamic update capabilities. Standard Highway Hierarchies were a starting point, but we needed something more – a uniquely OsmAnd solution.