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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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From April it will become a contractual requirement to monitor this and achieve it in 90% of cases.
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The best advice I can give to a person starting a business is to stay focused, don’t be discouraged by naysayers and don’t get overwhelmed by the process — you’re bigger than it and you can handle more than you think. Focus on small daily tasks, tackle them consistently, and over time, you’ll realize you’ve built something far bigger than you ever imagined. And that feeling is incredible.
Shares in Uber, Mastercard and American Express fall on back of apocalypse scenario posted on Substack，推荐阅读heLLoword翻译官方下载获取更多信息