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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What I found is that written evidence for knocking on wood (and for the history of gesture as a whole) is remarkably sparse. In the Penguin Guide to Superstitions, folklorist Steve Roud offers a skeptical take on the provenance of knocking on wood due to the near total absence of written records about it:，推荐阅读safew官方下载获取更多信息
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