（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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Full training can take a long time, so although some resident doctors may have only recently finished medical school, others could have more than a decade of practical experience and be responsible for most aspects of care.
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