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（四）购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外；，这一点在51吃瓜中也有详细论述
Angry backbench Labour MPs have attacked ministers over the student loans crisis, saying graduates are being “outrageously scammed”.