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第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款,或者提前退税、多退税款的,税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。
The German firm supplies about three-quarters of the bone cement needed in the NHS. The product is used in more than 1,000 operations a week, mostly in knee replacements, but also in some hip and shoulder replacements.