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第二十四条 已抵扣进项税额的购进货物（不含固定资产）、服务，发生增值税法第二十二条第三项至第五项规定情形的，应当将对应的进项税额从当期进项税额中扣减；无法确定对应的进项税额的，按照当期实际成本计算应扣减的进项税额。，推荐阅读雷电模拟器官方版本下载获取更多信息
1 primary, but 51 alt picks. Still well-known。同城约会对此有专业解读
Limitations of probing field-induced response with STM