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。
On today’s pod: the Italian job. After fears Serie A could be shut out of the Champions League last 16, Atalanta produced a stirring comeback in Bergamo to knock out Dortmund 4-3 on aggregate. The panel debate the decisive moment: was it a high foot or a low head? Laws Lars introduces us to a new referee rhyme, and the panel salutes Samardzic’s top-corner penalty with the last kick of the game.
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