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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WPS官方版本下载作为进阶阅读
"I believe we've had a problem here," said Swigert. Lovell had to repeat the message to a stunned Mission Control: "Houston, we've had a problem."