02版 - 十四届全国人大常委会第二十一次会议分组审议全国人大常委会工作报告稿

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第二十五条 一般纳税人取得的固定资产、无形资产或者不动产(以下统称长期资产),既用于一般计税方法计税项目,又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费(以下统称五类不允许抵扣项目)的,属于用作混合用途的长期资产,对应的进项税额依照增值税法和下列规定处理:

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这一切都要归咎于存储芯片价格疯涨,更根本的原因则在于AI的科技浪潮,AI浪潮掀起的算力军备竞赛,极大地吞噬了原本属于智能手机行业的内存产能,导致供给严重不足。但问题是AI对智能手机的冲击仅仅如此吗?

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