（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
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，这一点在搜狗输入法2026中也有详细论述
Москвичи пожаловались на зловонную квартиру-свалку с телами животных и тараканами18:04
Web streams are complex for users and implementers alike. The problems with the spec aren't bugs. They emerge from using the API exactly as designed. They aren't issues that can be fixed solely through incremental improvements. They're consequences of fundamental design choices. To improve things we need different foundations.
（四）代替他人或者让他人代替自己参加考试的。