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第二十二条 纳税人购进货物、服务、无形资产、不动产，用于同时符合下列情形的非应税交易（以下统称不得抵扣非应税交易），对应的进项税额不得从销项税额中抵扣：
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Фото: Jamal Awad / Reuters。关于这个话题，搜狗输入法下载提供了深入分析
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