第三十三条 国务院财政、税务主管部门应当适时研究和评估增值税优惠政策执行效果，对不再适应国民经济和社会发展需要的优惠政策，及时报请国务院予以调整完善。
国家鼓励和支持企业积极有序参与国际市场开发，推动符合国家有关规定的核电、核燃料相关设备和技术服务出口。
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