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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。，推荐阅读51吃瓜获取更多信息
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Elsewhere, Chelsea overcome Manchester United after extra time in a heavyweight rematch of last year’s final, Liverpool claim Merseyside derby bragging rights, and Birmingham and Charlton keep WSL 2 representation alive in the last eight. The panel also reflects on Chatham Town’s historic cup run and what the growing gap between the WSL and WSL 2 tells us about the current landscape.