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。
Salesforce CEO 反驳「软件末日」：都不是第一次这样讲了
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Every V86 segment gets the same treatment: access rights 0xE200 (Present, DPL=3, writable data segment), base = selector shifted left by 4, and limit = 64 KB. The microcode loops through all six segment register caches using a counter, applying the same fixed descriptor to each one. This is pure real-mode emulation, enforced at ring 3 with full paging protection underneath.
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