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。
民营酒店集团遭"左右夹击" 进入2026年，各大酒店集团在中国市场的布局走向更为审慎。据亚洲旅宿大数据研究院监测品牌统计，今年1月国内新开业酒店258家、新签约111家，较去年12月有所回落，市场扩张节奏明显收紧。
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