（四）购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外；
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“Immigrants, just by showing up, they’re reducing the debt-to-GDP [ratio], and that’s a good thing for the country,” David Bier, Cato’s director of immigration studies and one of the report’s coauthors, previously told Fortune.