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。
2. 从个位开始，对每位进行计数排序（稳定排序）
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The Beckham bandwagon gives Cruz many advantages, of course. The number of guitars he played on stage on Wednesday would be beyond the reach of the average new artist, for a start.