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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。
，这一点在同城约会中也有详细论述
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16. The Traitors, Season 4 finale
They will be in glass bottles, but for the foreseeable future at least, they won't be returnable. "We are slowly picking up distributors and growing the brand," says Hartwig.