The barges, which measure between 20 and 32 metres long (66 to 105ft), had to be cleaned and made seaworthy before they could be towed into place and set on to a platform of sediment.
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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。