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。
The Japanese media sensation has inspired generations of researchers in fields as diverse as evolution, biodiversity and research integrity.
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The band on the stadium concourse were playing a familiar tune in the immediate aftermath of England’s latest debacle on Saturday. “Zombie! Zombie!” the vocalist sang, ostensibly in tribute to Ireland’s record 42-21 victory at Twickenham. Alternatively he might just have been riffing on the horribly listless, blank-eyed performance that ended England’s Six Nations title hopes for another year.
第一百一十八条 就旅客人身伤亡或者行李灭失、损坏通过诉讼、仲裁等方式对承运人提起的任何赔偿请求，无论请求人是否为合同的一方，也无论是根据合同或者侵权行为提出请求，均适用本章关于承运人的抗辩理由和限制赔偿责任的规定。