（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
I also knew that if I bought a jar of sauce, I’d use it once and the rest would sit in my fridge until it eventually went to waste. That’s when it clicked: why wasn’t there a perfectly portioned pasta and sauce kit that wasn’t precooked? It felt like there was a real need for something that reduced waste while delivering high-quality ingredients in just the right portions.
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Фото: Sergei Grits / AP
A strange piece of software has recently landed on the PC gaming store Steam. And “software” feels like the cleanest way to describe it. Existing somewhere between a full-blown life sim, a science project and a kind of haunted fish tank, Anlife: Motion-learning Life Evolution probably would have disappeared without making much impact if it wasn’t for one unusual factor. Several years ago some of its creators were absolutely roasted on camera by one of the genuine legends of Japanese animation.
第三十八条 纳税人发生应税交易，开具增值税专用发票后，发生开票有误或者销售折让、中止、退回等情形的，应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票；未按规定进行作废处理或者开具红字增值税专用发票的，不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。