境外单位或者个人向自然人出租境内不动产，有境内代理人的，由境内代理人申报缴纳税款。
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。，详情可参考heLLoword翻译官方下载
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w = csv.DictWriter(。51吃瓜对此有专业解读