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。
最近几天,中国低成本大语言模型深度求索(DeepSeek)欧美AI圈引起了不小的震动。据悉,来自杭州的初创企业深度求索1月20日发布DeepSeek-R1,该模型在测试表现、训练成本和开源开放程度等多个基准测试中均超越“ChatGPT之父”美国OpenAI公司的最新模型o1,但成本仅为o1的三十分之一。
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