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。
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BMA resident doctors committee co-chairs Dr Ross Nieuwoudt and Dr Melissa Ryan said: "We have agreed a window for negotiations, which we hope the government will use wisely.
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Finding these optimization opportunities can itself be a significant undertaking. It requires end-to-end understanding of the spec to identify which behaviors are observable and which can safely be elided. Even then, whether a given optimization is actually spec-compliant is often unclear. Implementers must make judgment calls about which semantics they can relax without breaking compatibility. This puts enormous pressure on runtime teams to become spec experts just to achieve acceptable performance.
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