02版 - 全国人民代表大会常务委员会决定免职的名单

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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。

Фото: Вячеслав Прокофьев / РИА Новости

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设区的市级以上人民政府部门在本级人民政府行政执法监督机构的指导下,依照有关法律规定对下级人民政府相应部门的行政执法工作进行督促指导。

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