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第二十五条 一般纳税人取得的固定资产、无形资产或者不动产(以下统称长期资产),既用于一般计税方法计税项目,又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费(以下统称五类不允许抵扣项目)的,属于用作混合用途的长期资产,对应的进项税额依照增值税法和下列规定处理:

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第九条 境内单位或者个人跨境销售下列服务、无形资产,税率为零:

导读

Amid such rising demand, it’s understandable that researchers worried when Morocco reduced exports of agarophytes in 2015. This shortage — due to a combination of overharvesting, climate warming, and an economic shift to internal manufacturing in the North African country — not only caused alarm but a three-fold price increase of wholesale bacteriological agar, which reached $35-45 per kilogram. (At the time of writing this in late 2025, factory agar prices are sitting at about $30 per kilogram, according to Cobos.)