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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The recent surge of more than 2,000 immigration officers to the state inspired nationwide protests after two US citizens were killed by federal agents last month.。关于这个话题，WPS官方版本下载提供了深入分析
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Варвара Кошечкина (редактор отдела оперативной информации)