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。
本条第一款规定的预缴税款的具体操作办法，由国务院财政、税务主管部门制定。
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as a result of the careful bookkeeping that typifies banks. But, well, that
文学史上很多传世之作，初稿都惨不忍睹，被编辑删改得七荤八素。比如美国作家卡佛以“极简主义”著称，这背后不完全是作家本人信奉极简理念，还是编辑逼着他成了“主义”。所以给你个建议，给自己设定一个“编辑”：写初稿时，让内心的编辑去边上喝茶，看闲书，不要打扰你，改稿时，再礼貌地请他回来开工。，更多细节参见服务器推荐
在 Tbox 文档里粘贴为 Mermaid 代码块（Markdown 里用 mermaid ... ）。
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