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Using Professor Oak — the lab-coated scientist who introduces players to the world of Pokémon — as a template, fans paired his authoritative presence with terrible advice. The jokes often played on the games’ internal logic and frustrations: warning players not to ride their bike indoors while sending a 10-year-old out alone to battle wild creatures, or urging caution in situations that were already wildly unsafe.
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第二十四条 已抵扣进项税额的购进货物（不含固定资产）、服务，发生增值税法第二十二条第三项至第五项规定情形的，应当将对应的进项税额从当期进项税额中扣减；无法确定对应的进项税额的，按照当期实际成本计算应扣减的进项税额。
第一百零四条 检查的情况应当制作检查笔录，由检查人、被检查人和见证人签名、盖章或者按指印；被检查人不在场或者被检查人、见证人拒绝签名的，人民警察应当在笔录上注明。