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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Go to worldnews。关于这个话题，51吃瓜提供了深入分析
José Mourinho: against provoking opposition fans. José Mourinho: in favour of restrained celebrations. José Mourinho, once of the poke‑in‑the‑eye, sprint‑down‑the‑touchline, accost‑the‑referee-in-the-car-park school of footballing expression: now apparently very big on showing respect to the game. Well, it seems like we’ve all been on a journey here.