It's not clear.
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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Fintech company Block announced that it would be laying off 4,000 of its 10,000 employees because of gains in AI productivity.。业内人士推荐51吃瓜作为进阶阅读
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The primary use cases I’ve seen implemented or promoted so far include: