第二十三条 一般纳税人购进货物（不含固定资产）、服务，用于简易计税方法计税项目、免征增值税项目和不得抵扣非应税交易而无法划分不得抵扣的进项税额的，应当按照销售额或者收入占比逐期计算当期不得抵扣的进项税额，并于次年1月的纳税申报期内进行全年汇总清算。
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因为每一轮技术浪潮真正成熟之前，最先膨胀的往往不是产业规模，而是财富叙事。问题在于，故事成立，并不代表生意成立。
Publication date: 28 February 2026
BelkinBelkin launched two new phone cases for the new Samsung Galaxy phones, which includes the S26, S26+, and S26 Ultra. The SheerForce Clear series case has a translucent design and is made to prevent yellowing — a common curse of clear cases. If you prefer a solid case, the SheerForce collection also includes the Protect series, which comes in three colors: black, lavender, and navy.