For example, using DECSTBM you could say “set the top margin to line 5 and the bottom margin to line 10, then scroll up 1” - this “scrolls” the region you’ve described by deleting line 5, shifting everything else in the region up by 1 line, and inserting a new line at line 10.
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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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JSFrontend (Next.js + React SPA)
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