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(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。

Without agar, countries could not produce vaccines or the “miracle drug” penicillin, especially critical in wartime. In fact, they risked a “breakdown of [the] public health service” that would have had “far-reaching and serious results,” according to Lieutenant-General Ernest Bradfield. Extracted from marine algae and solidified into a jelly-like substrate, agar provides the surface on which scientists grow colonies of microbes for vaccine production and antibiotic testing. “The most important service that agar renders to mankind, in war or in peace, is as a bacteriological culture medium,” wrote oceanographer C.K. Tseng in a 1944 essay titled “A Seaweed Goes to War.”3

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