第四十九条 纳税人适用退（免）税的出口业务，可以放弃退（免）税，选择免征增值税或者缴纳增值税，自放弃退（免）税之日次月起，适用退（免）税的出口业务免征增值税或者按规定缴纳增值税。
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Some games might even find a way to make both types of backend operation part of their design. Imagine an always-online MMO style game where server-authoritative data is critical. Now imagine a standalone offline side-story that uses the same gameplay mechanics and systems. The same C# code powers both modes, but is used in drastically different ways.