第五十条 办理退（免）税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退（免）税款。
全国累计识别帮扶超过700万监测对象稳定消除返贫致贫风险；脱贫县农民人均可支配收入增速持续高于全国农民平均水平，脱贫人口务工就业规模连续5年稳定在3000万人以上……
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