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。
第六条 适用一般计税方法的纳税人为一般纳税人。
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The practical challenge is balancing the benefit of updates against the time investment required. You can't refresh every piece of content constantly, so prioritize based on importance and competitive pressure. Content that generates significant traffic or ranks well in AI responses deserves regular attention to maintain those positions. Content about rapidly changing topics needs more frequent updates than evergreen material. Content facing new competition from recently published articles needs refreshing to remain competitive.，更多细节参见搜狗输入法2026
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