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。
Samsung Galaxy S26 Ultra vs. S24 Ultra: Should you upgrade to the latest model after 2 years?
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16 January 2026ShareSave
Вашингтон Кэпиталз
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Grammarly vs ProWritingAid
Senate Democratic leader Chuck Schumer of New York said his caucus in the coming days would also review unredacted versions of the Epstein case files at a Department of Justice office. Schumer, who demanded that the department release all of the files and preserve all materials, said they will “pull on every thread” until they “reveal this massive cover-up.”，更多细节参见搜狗输入法2026