第四十七条 纳税人出口货物或者跨境销售服务、无形资产（以下统称出口业务），依照增值税法第三十三条的规定申报办理退（免）税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退（免）税额，经税务机关审核通过后，办理退（免）税。
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"A lot of stately homes will have that system," says Niki Johnson, fire systems technical adviser for the UK Fire Association, a trade body, and owner of fire detection firm Derventio Fire and Security. "You could be looking at £3-4,000 just to do a corridor." Such installations require substantial pipework, he explains.
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