If you can only listen to races, you can hear live coverage and commentary in Apple Music through a dedicated radio streaming channel. There are also updated features for Apple News, Apple Sports and Apple Maps, the latter of which will have detailed info for fans attending in-person so they can hopefully avoid any surprises — like road closures — on race day.
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第十四条 纳税人按照简易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销售额，应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的，可以从以后的应纳税额中扣减或者按规定申请退还。