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第三十八条 纳税人发生应税交易,开具增值税专用发票后,发生开票有误或者销售折让、中止、退回等情形的,应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票;未按规定进行作废处理或者开具红字增值税专用发票的,不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。

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A Foreword on AGENTS.md#One aspect of agents I hadn’t researched but knew was necessary to getting good results from agents was the concept of the AGENTS.md file: a file which can control specific behaviors of the agents such as code formatting. If the file is present in the project root, the agent will automatically read the file and in theory obey all the rules within. This is analogous to system prompts for normal LLM calls and if you’ve been following my writing, I have an unhealthy addiction to highly nuanced system prompts with additional shenanigans such as ALL CAPS for increased adherence to more important rules (yes, that’s still effective). I could not find a good starting point for a Python-oriented AGENTS.md I liked, so I asked Opus 4.5 to make one:。51吃瓜对此有专业解读

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