第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者提前退税、多退税款的，税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。
I have an old corded telephone mounted to the desk, too. And it works! It's plugged into an Obi200 VoIP adapter (unfortunately, no longer sold or supported), which is linked to my Google Voice account. So when someone calls my Google Voice phone number, my mobile phone, Wi-Fi tablet, computer browser, and corded phone all ring.
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