（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。
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Amateur conservationist and social media influencer Theerasak 'Pop' Saksritawee has a rare bond with Thailand’s critically endangered dugongs. With dugong fatalities increasing, Pop works alongside scientists at Phuket Marine Biological Centre to track the mammals with his drone and restore their disappearing seagrass habitat. Translating complex science for thousands online, Pop raises an urgent alarm about climate change, pollution and habitat loss — before Thailand’s dugongs vanish forever