（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。
澳洲悉尼大學（University of Sydney）研究數位文化、性別與性向的陳力深博士（Dr Sam Chan） 指出：真正打動酷兒觀眾的，不只是幻想或嚮往，而是男男愛情故事和他們真實生活之間出現的細微重疊。
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"Whether HS2 is a good or bad thing is debatable, but I tell you what, if they built the railway and they didn't do the archaeology that would be more tragic," said historian Graham Evans, who chairs the Northamptonshire Battlefields Society.
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