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。
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Montgomery and others were careful to say that Linux ID will not magically prevent another xz‑style supply‑chain attack, but they argue it materially raises the cost. Instead of a single PGP key and a handful of signatures, an attacker would need to accumulate and maintain multiple, short‑lived credentials from issuers that can revoke them and from community members whose own reputations are in play, all while their activity is streamed into public or semi‑public transparency logs.