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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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The Rembrandt Comic Book: A story in which incredible craftsmanship has been lavished on a theme or idea which is basically trivial or subliterary, and which simply cannot bear the weight of such deadly serious artistic portent.
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This has been a glorious year for bookworms. The quantity and quality of Stuff Your Kindle Days has been unprecedented, and the schedule is showing no signs of slowing down. We've got two events on the calendar for this week, but for now, the focus is firmly on the Sapphic Shelf Explosion.
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