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。
（一）明知住宿人员违反规定将危险物质带入住宿区域，不予制止的；
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要像躲瘟疫一样躲避「正确的事」。
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