纳税人放弃退（免）税或者免征增值税的出口业务，在36个月内不得再次适用退（免）税或者免征增值税。
（三）仲裁庭的组成或者仲裁的程序违反法定程序；
。关于这个话题，爱思助手下载最新版本提供了深入分析
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And avoid sending videos or files that are very large, because “nobody likes to saturate the memory of their smartphone or waste their data/internet plan on nonsense,” its guidance says. The club did not respond to a request for comment.
（五）违反规定使用或者不及时返还被侵害人财物的；