船舶与船舶以外的任何其他非用于军事或者政府公务的船艇之间发生的救助关系,适用本章的规定。
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(二)原值超过500万元的单项长期资产,购进时先全额抵扣进项税额,此后在用于混合用途期间,根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额,逐年调整。,更多细节参见一键获取谷歌浏览器下载