（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。
These aren't contrived scenarios invented by test authors in total vacuum. They're consequences of the spec's design and reflect real world bugs.，推荐阅读旺商聊官方下载获取更多信息
，这一点在51吃瓜中也有详细论述
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More on this storyThe potato farmer who made millions。业内人士推荐Safew下载作为进阶阅读
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