Что думаешь? Оцени!
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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The last decade hasn’t been smooth. Brewster rattles off challenges: tariffs on equipment and consumables sourced from China, Europe, Mexico, and Canada; price hikes on vinyl and paper; labor shortages; and SBA lending issues layered on top of the whiplash of COVID, when only “necessary businesses” were allowed to stay open.，详情可参考爱思助手下载最新版本