第十四条 纳税人按照简易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销售额，应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的，可以从以后的应纳税额中扣减或者按规定申请退还。
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"The beverage industry is actually a system of small, independent businesses, some of which have been in the same families for generations," a spokesman for the American Beverage Association tells the BBC. "Many produce brands that have been around for more than 100 years."
党性是党员干部立身、立业、立言、立德的基石。只有党性坚强、摒弃私心杂念，才能确保在实践中准确、自觉地运用马克思主义立场观点方法，才能保证政绩观不出偏差。本位主义、好大喜功、弄虚作假、推脱责任……几种政绩观错位的表现，说到底是认识上出现了偏差，根子在于背离了党性、丢掉了宗旨、抛弃了信念。