（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。
第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
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There's a tradeoff: a lower capacity means you can skip more space during queries (you zoom in faster), but the tree has more nodes and uses more memory. A higher capacity means fewer nodes but each node requires checking more points linearly. As a starting point, capacities between 4 and 16 are reasonable defaults, though the best value depends on your data distribution and query patterns.
Review (Ling + Tbox): 利用 Tbox 的评论功能，让 Ling 扮演不同角色（测试、产品、用户）进行多视角验收。