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。
（五）无正当理由大量持有非本人注册的网络账号的；
。关于这个话题，服务器推荐提供了深入分析
Automatic transcription，这一点在同城约会中也有详细论述
Connection speed — VPNs generally produce a drop in your connection speed, but you shouldn't accept anything significant. Make sure you opt for a VPN that doesn't negatively impact your connection speed to the point that you can't stream porn without disruption.
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