第二十二条 纳税人购进货物、服务、无形资产、不动产，用于同时符合下列情形的非应税交易（以下统称不得抵扣非应税交易），对应的进项税额不得从销项税额中抵扣：
10Washing and drying the bulk raw material to prevent spoilage also isn’t easy. During WWII, volunteers in Britain occasionally dammed natural streams to wash the seaweeds and used hot air from a bakery to dry them. Praising the concerted efforts of volunteers, the UK Ministry of Supply concluded that “all belligerent countries should have a local source” of agar.
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