本条例所称固定资产，是指使用期限超过12个月的机器、机械、运输工具以及其他与生产经营相关的设备、工具、器具等。
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🌏 Part 4. 落地场景延伸：从 Tool 到 Partner
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Donald Trump has spent much of his second term at war with science and scientists. He is cutting staff at institutions such as the Environmental Protection Agency (EPA) by a third, and has cancelled or frozen up to 8,000 federal research grants. This hasn’t just hurt individual research programmes, it has damaged America’s credibility as a reliable partner in the scientific community. It is not surprising that many researchers – one poll last year by the journal Nature gave the number of 75% – say they are considering leaving the US entirely.