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。
Hsin-Yi Lo,South East。关于这个话题，谷歌浏览器【最新下载地址】提供了深入分析
，推荐阅读快连下载安装获取更多信息
These aren't contrived scenarios invented by test authors in total vacuum. They're consequences of the spec's design and reflect real world bugs.
Google’s warning might be gone, but security providers started warning users with their installed apps.，更多细节参见爱思助手下载最新版本
alphaXiv (What is alphaXiv?)