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。
Agar’s low viscosity also makes it easy to pour into Petri dishes, and its transparency permits observation of microbes growing on its surface.7 Also aiding in this is its low syneresis (extrusion of water from the gel), guaranteeing less surface “sweating”: Once a plate is inoculated, bacterial colonies stay in place and do not mix.，更多细节参见heLLoword翻译官方下载
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