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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。。业内人士推荐爱思助手下载最新版本作为进阶阅读
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“Breakfast is a vector space. You can place pancakes, crepes, and scrambled eggs on a simplex where the variables are the ratios between milk, eggs, and flour. We have explored too little of this manifold. More breakfasts can exist than we have known.”
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