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。
Why we like itMost of the time, we see really stellar TV deals sell out as fast as they appeared. That's not the case for the 75-inch Hisense U7 Mini LED TV. We featured this "ultimate mid-premium" model from 2025 last week, but it's still down to just $899.99 at Amazon if you missed it. It's list price is actually near $2,000 (which you can see on the Best Buy website), which means this is an even bigger deal than Amazon is letting on. Standout features of the U7 include Mini LED backlighting with an AGLR-Antiglare low-reflection panel, up to 3,000 nits of brightness, and HDR10, HDR10+ Adaptive, HLG, Dolby Vision IQ and Dolby Atmos. Plus, it features an impressive 165Hz refresh rate, which makes it a top pick for gamers.
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