第三十八条 纳税人发生应税交易，开具增值税专用发票后，发生开票有误或者销售折让、中止、退回等情形的，应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票；未按规定进行作废处理或者开具红字增值税专用发票的，不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。
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。heLLoword翻译官方下载对此有专业解读
Europe does not suffer from a shortage of capital. What it lacks is the legal courage and analytical competence required to direct that capital toward the areas where it can create the greatest long-term value: SciTech startups. This gap shapes the entire continent’s innovation landscape, and Sweden is no exception. Even as Sweden is celebrated […]
第一节 扰乱公共秩序的行为和处罚