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。
We deserve a better streams API for JavaScript2026-02-27
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Раскрыты подробности о договорных матчах в российском футболе18:01
This is better in that there is far less boilerplate, but it doesn't solve everything. Async iteration was retrofitted onto an API that wasn't designed for it, and it shows. Features like BYOB (bring your own buffer) reads aren't accessible through iteration. The underlying complexity of readers, locks, and controllers are still there, just hidden. When something does go wrong, or when additional features of the API are needed, developers find themselves back in the weeds of the original API, trying to understand why their stream is "locked" or why releaseLock() didn't do what they expected or hunting down bottlenecks in code they don't control.