第五十条 办理退（免）税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退（免）税款。
Microbiologists have been growing microbes on agar plates for nearly 150 years, but agar’s discovery dates back to a happy accident in a mid-17th-century kitchen. Legend has it that on a cold winter day, a Japanese innkeeper cooked tokoroten soup, a Chinese agar seaweed recipe known in Japan for centuries. After the meal, the innkeeper discarded the leftovers outside and noticed the next morning that the sun had turned the defrosting jelly into a porous mass. Intrigued, the innkeeper was said to have boiled the substance again, reconstituting the jelly. Since this discovery, agar has become a staple in many Japanese desserts, from yokan to anmitsu.
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