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。
Create a CJ account, complete the application process, and then wait for approval. You shouldn't worry CJ is not strict as other network in approving applications.
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Click on "Advertisers" and then select a category to go to your niche advertiser area. You can apply for it by clicking the 'Join the Program' button and analysing three months' earnings per click and overall earnings! After you're approved, you'll get links from all over the Internet.，详情可参考WPS官方版本下载
It isn’t just celebrities like George Clooney packing up for France. Places like Portugal, Spain, and the Netherlands have seen American expat populations double lately, and Germany and Ireland both received more American arrivals last year than the other way around.