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：
This Side Hustle Spotlight Q&A features Federica Mercuriello, 42, founder of Sausly, a business selling pasta and sauce kits made in Italy. Originally from Italy and now based in Miami, Florida, Mercuriello moved to the U.S. in 2009 on a scholarship to study civil engineering at Columbia University. Responses have been edited for length and clarity.
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