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。
MotoGP is where the real action can be found. Every week you see the best riders in the world go wheel to wheel with their rivals, throwing their bikes into corners with absolutely no sense of self preservation. It's an awesome spectacle, and it doesn't need to cost you anything to watch.
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