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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。
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这其中，下沉市场成为了各大品牌的必争之地。
The telescope, a partnership of NASA and the European and Canadian space agencies, homed in on PMR 1, a planetary nebula nicknamed the Exposed Cranium for being the spitting image of a brain scan. The nebula lies about 5,000 light-years away from Earth in the Vela constellation.