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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。
，这一点在搜狗输入法2026中也有详细论述
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It was partly inspired by To Hunt a Killer, a book written by crime correspondent Robert Murphy about Det Supt Julie Mackay's 2009 cold case investigation, 32 years after the murder of Melanie Road as she walked home from a nightclub in Bath in 1984.，详情可参考91视频
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