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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The rapier crate also published a blog post highlighting a major change to its underlying math engine, in its 0.32.0 version so I asked Opus 4.5 to upgrade to that version…and it caused crashes, yet tracing the errors showed it originated with rapier itself. Upgrading to 0.31.0 was fine with no issues: a consequence of only using agentic coding for this workflow is that I cannot construct a minimal reproducible test case to file as a regression bug report or be able to isolate it as a side effect of a new API not well-known by Opus 4.5.
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同时，研发人员的平均值持续增长，中位数则在波动中下滑，这一现象再次呼应“整体扩张、结构分化”的特征。也就是说，研发人才作为核心战略资源，与研发资金一样具有强烈的“马太效应”，都向技术雄厚、资金充足的头部企业集中。