People from cultures with strict social norms tend to be less skilled at being funny. These findings suggest that the ability to generate humor is not just an inborn personality trait, but a skill heavily shaped by the social rules of the environment in which a person lives.

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免抵退税办法，是指出口环节免征增值税，对应的进项税额抵减应纳增值税税额，未抵减完的部分予以退还；免退税办法，是指出口环节免征增值税，对应的进项税额予以退还。

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