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。
The government and the British Medical Association will restart talks in the coming days to end the long-running resident doctor dispute in England.
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With only a handful of clues to answer, the daily puzzle doubles as a speed-running test for many who play it.，推荐阅读Line官方版本下载获取更多信息
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