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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A strange piece of software has recently landed on the PC gaming store Steam. And “software” feels like the cleanest way to describe it. Existing somewhere between a full-blown life sim, a science project and a kind of haunted fish tank, Anlife: Motion-learning Life Evolution probably would have disappeared without making much impact if it wasn’t for one unusual factor. Several years ago some of its creators were absolutely roasted on camera by one of the genuine legends of Japanese animation.