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。
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There is no one single plan for how to abandon ship, since everything will depend on, well, everything. But something has to happen, because a giant piece of space trash will be headed toward Earth—albeit very, very slowly, and with the oversight of the world’s top space engineers and scientists. But still, a worrisome situation. Ideally, the US Deorbit Vehicle, our Dragon, will be ready to shepherd the ISS to the atmosphere, over a safe zone in the Pacific Ocean.