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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。。关于这个话题,safew官方下载提供了深入分析
Corrado Nai has a Ph.D. in microbiology and is a science writer with bylines in New Scientist, Smithsonian Magazine, Small Things Considered, Asimov Press, and many more. He is currently writing a graphic novel about Fanny Angelina Hesse and the introduction of agar in the lab called The Dessert that Changed the World, which can be followed and supported on Patreon.