劉小姐的店位處一座購物商場的戶外寵物公園附近，據她所說，週邊養狗居民不少，也會帶著毛孩光顧。但即使不談作為半家火鍋店能不能申請，她還是對草擬中的狗隻友善加註感到為難。
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纳税人放弃退（免）税或者免征增值税的出口业务，在36个月内不得再次适用退（免）税或者免征增值税。
Film takes up to 15 minutes to develop
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