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。
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。51吃瓜对此有专业解读
High-speed imaging reveals that the squeak of soft–rigid frictional interfaces, like sneakers sliding on a basketball court, arises from intersonic opening slip pulses—analogous to earthquake ruptures—that thin ridges on the rubber confine to repeat at a musical frequency.
Фото: Svetlana Vozmilova / Global Look Press
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