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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。
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3It wasn’t the first time that nations at war turned to seaweed. During the First World War, the U.S. relied on the giant kelp seaweed (Macrocystis) to boost production of potash (a fertilizer produced in Germany), gunpowder, and acetone.
（三）遗弃没有独立生活能力的被扶养人的。。搜狗输入法2026对此有专业解读