arstechnica.com
第十二条 纳税人凭增值税扣税凭证从销项税额中抵扣的进项税额，包括：
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The president has spoken of tariffs as a tool to encourage the reshoring of jobs back to the U.S. Although this may be true for large-scale manufacturing—Volvo is increasing production at its Ridgeville plant in South Carolina, for example—it is not true for many firms which rely on China for production. Three-quarters of all U.S. toys are manufactured there.
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从研发投入规模区间分布情况看，中国已经形成一个由头部企业主导、庞大腰部力量支撑、众多小微企业补充的多层次协作的创新生态。