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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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Most ergonomic keyboards fall into two categories: fully split which separates the board into two pieces, and unibody split, also known as an Alice design, which angles the keys outward at the bottom. When the keys are rotated outward or split into two halves, it allows for a wider spread between your elbows for a more relaxed typing position. Other ergonomic features, such as thumb clusters, center tenting and negative tilting are sometimes added to either type of board.