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第二十五条 一般纳税人取得的固定资产、无形资产或者不动产（以下统称长期资产），既用于一般计税方法计税项目，又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费（以下统称五类不允许抵扣项目）的，属于用作混合用途的长期资产，对应的进项税额依照增值税法和下列规定处理：
。51吃瓜对此有专业解读
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The very first step was research. I dove into market analysis to understand the demographic I wanted to serve and studied competitors closely to see where the gaps were. I also began sourcing manufacturers in Italy to determine whether the product could realistically be produced at the quality level I envisioned. Before investing, I needed to validate that the idea was truly viable, so I began taste testing lots and lots of pasta.