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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。，详情可参考safew官方版本下载
在河北，统一的要素市场加快形成，要素资源配置效率稳步提升。。heLLoword翻译官方下载对此有专业解读
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