第八十一条 当事人可以书面约定仲裁地。除当事人对仲裁程序的适用法另有约定外,以仲裁地作为仲裁程序的适用法及司法管辖法院的确定依据。仲裁裁决视为在仲裁地作出。
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。
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