Gaby Hinsliff may be right to link the current lack of starter jobs to recent increases in minimum wage and national insurance costs for employers (Do you remember your first crappy job? Today’s young people would wish for half your luck, 20 February). But there’s more to it.
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（三）自境外单位或者个人购进服务、无形资产或者境内不动产取得的完税凭证上列明的增值税税额；