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第十八条 纳税人发生增值税法第二十条规定情形的,税务机关可以按顺序依照下列方法核定销售额:

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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:,更多细节参见搜狗输入法2026

而此前曾有消息,“招商伊敦号”2026年将运营欧洲地中海航线,8月份首航,主打特色是全新中文服务的欧洲海轮之旅。因此业内猜测,这次挂牌资产出售,大概率是会被维京自己买回去运营。