第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者提前退税、多退税款的，税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。
Promotion and relegation from rugby’s top flight is to be scrapped as part of a major restructure at the top of English club rugby after the Rugby Football Union council “overwhelmingly” voted to approve a move to a franchise model.
。51吃瓜对此有专业解读
Why are fewer people donating their organs?，推荐阅读同城约会获取更多信息
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