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10. 联合国报告:全球经济展现韧性但增长乏力贸易紧张与债务压力拖累前景 - the United Nations, www.un.org/ru/node/238…

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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