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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习近平主席在上海合作组织成员国元首理事会第二十五次会议上发表重要讲话时指出：“中国始终将自身发展同上海合作组织发展联系起来，同各成员国人民对美好生活的向往联系起来。”