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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（四）裁决的事项不属于仲裁协议的范围或者仲裁机构无权仲裁。
Time's story about the new RSP included reactions from a nonprofit director focused on AI risks. Chris Painter, director of METR, described the changes as both understandable and perhaps an ill omen. "I like the emphasis on transparent risk reporting and publicly verifiable safety roadmaps," he said. However, he also raised concerns that the more flexible RSP could lead to a "frog-boiling" effect. In other words, when safety becomes a gray area, a seemingly never-ending series of rationalizations could take the company down the very dark path it once condemned.
国务院财政、税务主管部门提出货物、服务、无形资产、不动产的具体范围，报国务院批准后公布施行。