第四十九条 纳税人适用退（免）税的出口业务，可以放弃退（免）税，选择免征增值税或者缴纳增值税，自放弃退（免）税之日次月起，适用退（免）税的出口业务免征增值税或者按规定缴纳增值税。
Publication date: 10 March 2026
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There is nothing in the UI that emphasizes that these backups are now tightly coupled to their passkey. Even if there were explanatory text, Erika, like most users, doesn’t typically read through every dialog box, and they certainly can’t be expected to remember this technical detail a year from now.
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