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：
In practice, (and yes, there are always exceptions to be found) BYOB is rarely used to any measurable benefit. The API is substantially more complex than default reads, requiring a separate reader type (ReadableStreamBYOBReader) and other specialized classes (e.g. ReadableStreamBYOBRequest), careful buffer lifecycle management, and understanding of ArrayBuffer detachment semantics. When you pass a buffer to a BYOB read, the buffer becomes detached — transferred to the stream — and you get back a different view over potentially different memory. This transfer-based model is error-prone and confusing:
，这一点在搜狗输入法2026中也有详细论述
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