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。
В Москве прошла самая снежная зима14:52
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文 | 时间线Timelines，作者 | 王志，编辑 | 周易
A spokesperson for the commission said that it was Ukraine’s ambition, but the EU “cannot have it as our reference” as it needs to go through the formal process and get the political agreement of all other member states.