// Share with explicit buffer management
（三）自境外单位或者个人购进服务、无形资产或者境内不动产取得的完税凭证上列明的增值税税额；
。爱思助手下载最新版本对此有专业解读
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(There are other emergencies that could bring us to this point. One is a fire, which could result from machinery shorting. Another is a toxic ammonia leak. But these are even more unlikely.)