第七十一条 有下列行为之一的,处一千元以上三千元以下罚款;情节严重的,处五日以上十日以下拘留,并处一千元以上三千元以下罚款:
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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Luke McCowan’s goal inside 30 seconds was irrelevant in the broader context of this tie. Stuttgart’s 4-1 canter in Glasgow a week earlier ensured that. Still, a game that had the whiff of irrelevance for Celtic delivered unexpected cheer. The statistics will show Stuttgart spent much of the evening camped in Celtic’s half – the hosts had 24 attempts at goal – but the Scottish champions played with a diligence and discipline that is worthy of huge credit. Sebastian Tounekti should even have delivered a second Celtic goal in the closing minutes. By then, Stuttgart were going through the motions.