第二十二条 纳税人购进货物、服务、无形资产、不动产，用于同时符合下列情形的非应税交易（以下统称不得抵扣非应税交易），对应的进项税额不得从销项税额中抵扣：
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但實際上，張又俠和習近平在早年並無交集，兩人在北京所上的並不是同一所學校，之後，習近平到陝西下鄉，而張又俠到雲南服役。到1980年代初，習近平回到北京，在國防部任秘書；而張又俠開赴中越戰爭的前線並立下戰功。。关于这个话题，WPS下载最新地址提供了深入分析
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