第十三条 纳税人按照一般计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的增值税税额，应当从当期的销项税额中扣减；因销售折让、中止或者退回而收回的增值税税额，应当从当期的进项税额中扣减。
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。业内人士推荐搜狗输入法2026作为进阶阅读
Hendry said he was disappointed prosecutors didn’t charge Coulibaly with assaulting an officer — the felony offense police originally proposed.
Whatever it happens to be, Nava is (so it seems to me) seeing it with a freshness of perception, a joyful richness of observation, that my 40-year-old eyes simply cannot equal.