国务院财政、税务主管部门提出货物、服务、无形资产、不动产的具体范围，报国务院批准后公布施行。
Implementations have found ways to optimize transform pipelines by collapsing identity transforms, short-circuiting non-observable paths, deferring buffer allocation, or falling back to native code that does not run JavaScript at all. Deno, Bun, and Cloudflare Workers have all successfully implemented "native path" optimizations that can help eliminate much of the overhead, and Vercel's recent fast-webstreams research is working on similar optimizations for Node.js. But the optimizations themselves add significant complexity and still can't fully escape the inherently push-oriented model that TransformStream uses.，更多细节参见搜狗输入法2026
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