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。
Anyways, that is the fundamental vulnerability that no amount of encryption-decryption pipeline sophistication can close. You can make the key as complicated as you like. You can rotate keys per session, per user, per chunk. But eventually, the data has to come out the other end in a form the browser can decode. And that moment is yours to intercept.
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