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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Testing and proof are complementary. Testing, including property-based testing and fuzzing, is powerful: it catches bugs quickly, cheaply, and often in surprising ways. But testing provides confidence. Proof provides a guarantee. The difference matters, and it is hard to quantify how high the confidence from testing actually is. Software can be accompanied by proofs of its correctness, proofs that a machine checks mechanically, with no room for error. When AI makes proof cheap, it becomes the stronger path: one proof covers every possible input, every edge case, every interleaving. A verified cryptographic library is not better engineering. It is a mathematical guarantee.。关于这个话题，体育直播提供了深入分析
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