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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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‘Unbelievably dangerous’: experts sound alarm after ChatGPT Health fails to recognise medical emergencies | Study finds ChatGPT Health did not recommend a hospital visit when medically necessary in more than half of cases