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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所有车辆的平均SoH为95.15%。按车龄细分的平均数据如下：，详情可参考搜狗输入法2026
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