（一）跨地级行政区（直辖市下辖县区）提供建筑服务；
Dogs act like toddlers when you need help - but cats just watch. Scientists compared 3 groups: pet dogs, cats, and human toddlers in an experiment where a human parent hides and pretends to look for an object. 75% of dogs and children helped. Cats only helped if it was in their personal interest.
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第二十三条 一般纳税人购进货物（不含固定资产）、服务，用于简易计税方法计税项目、免征增值税项目和不得抵扣非应税交易而无法划分不得抵扣的进项税额的，应当按照销售额或者收入占比逐期计算当期不得抵扣的进项税额，并于次年1月的纳税申报期内进行全年汇总清算。，详情可参考同城约会
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