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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。
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This aggressive approach by Apple has led F1 CEO Stefano Domenicali to say that the sport will become bigger than it ever was while airing on ESPN. "It will allow us to enter in the houses of other people in a different way, in great quality that is very important for us. So, that is what I believe the Apple relationship will bring to us in the American market," he told Racer.