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。
按照规划，科研团队将开展更长周期的小鼠空间科学实验，模拟人类在轨驻留半年以上的生活，研究小鼠的生理响应与空间适应性。
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