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。
But they failed to invest in maintaining oil production levels, which have plummeted in recent years – partly, but not solely, because of US sanctions, which could now be revised.
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; IRETd_V86 — set up V86 segment state
Polly Toynbee is a Guardian columnist