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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。
After more back-and-forth with design nitpicks and more features to add, the package is feature complete. However, it needs some more polish and a more unique design before I can release it, and I got sidetracked by something more impactful…，详情可参考WPS下载最新地址
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