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。
The state of the art for WebAssembly on the web is that every language builds their own abstraction of the web platform using JavaScript. But these abstractions are leaky. If you use WebAssembly on the web in any serious capacity, you’ll eventually hit a point where you need to read or write your own JavaScript to make something work.
。业内人士推荐夫子作为进阶阅读
- Malte Ubl, https://vercel.com/blog/we-ralph-wiggumed-webstreams-to-make-them-10x-faster
https://www.washingtonpost.com/technology/2026/01/27/anthropic-ai-scan-destroy-books/