（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；
There are times when it feels as though the entirety of British horse racing exists in a state of perma-gloom, bewailing an ageing fanbase, declining attendances and a moribund, factional leadership. It is, so the narrative goes, a sport in slow but irreversible decline, waiting for the inevitable moment in 10 or 20 years’ time when someone finally comes along to turn out the lights.
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