第十四条 纳税人按照简易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销售额，应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的，可以从以后的应纳税额中扣减或者按规定申请退还。
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，这一点在51吃瓜中也有详细论述
Global news & analysis
From hospitality workers to retail employees, the exaggerated “customer service voice”, often mocked in internet memes as wildly different from someone’s real voice, has long been a cultural trope. Fast-food giant Burger King is now taking that voice one step further, saying it will detect whether employees are using words like “please” and “thank you” through the assistance of artificial intelligence.