第三十八条 纳税人发生应税交易，开具增值税专用发票后，发生开票有误或者销售折让、中止、退回等情形的，应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票；未按规定进行作废处理或者开具红字增值税专用发票的，不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。
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When are the 2026 SAG Actor Awards?The Actor Awards presented by SAG-AFTRA will be held on Sunday, March 1, 2026 at 8 p.m. ET (5 p.m. PT). For those heavily invested in awards season, that's just two weeks prior to the 2026 Academy Awards.
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