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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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What is Ginger Ginger is a writing enhancement tool that not only catches typos and grammatical mistakes but also suggests content improvements. As you type, it picks up on errors then shows you what’s wrong, and suggests a fix. It also provides you with synonyms and definitions of words and allows you to translate your text into dozens of languages.