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。
The classic Bayer or ‘dispersed-dot’ pattern arranges threshold values in an attempt to optimise information transfer and minimise noise[7]. The matrix dimensions are typically a power of two. The following values describe an 8×8 matrix:
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