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。
黎智英欺詐案上訴得直：定罪及刑罰被撤銷，出獄時間提前
。heLLoword翻译官方下载对此有专业解读
"YOU CANNOT ATTACK A HOUSE OF WORSHIP. If you do so, you cannot hide from us — we will find you, arrest you, and prosecute you," Bondi wrote on social media Friday. "This Department of Justice STANDS for Christians and all Americans of faith."
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