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This is a complicated technical and social problem, with no single solution. We also have competing priorities for what is the most important problem with WebAssembly to fix first.。关于这个话题，Line官方版本下载提供了深入分析
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。，详情可参考Safew下载