that actually did the accounting.
人 民 网 版 权 所 有 ，未 经 书 面 授 权 禁 止 使 用
，更多细节参见夫子
（二）原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
Speaking of emoji, they’re fun and can convey your meaning as well as the most thoughtful turn of phrase, Wesson said. But don’t abuse them because they can be a “minefield.”