（二）业务之间具有明显的主附关系。主要业务居于主体地位，体现交易的实质和目的；附属业务是主要业务的必要补充，并以主要业务的发生为前提。
长期资产进项税额抵扣的具体操作办法，由国务院财政、税务主管部门制定。
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If there’s one thing that stops people using their smart rings over the long term, it’s the battery life. After all, they’re so unobtrusive, it’s easy to forget to drop it on the charging plate every few days. It doesn’t take long for your pricey gadget to become little more than a very expensive piece of jewelry. It’s one of many maladies Ultrahuman is looking to address with the advent of its new Pro, a smart ring boasting up to 15 days of battery life. It even ships with a fancy battery case, which itself includes enough power to last it 45 days, making it easier to keep re-charged on the go.
腰部集团同样在调整航向。尚美将目光从增速转向质量，计划在2026年完成100家直营酒店投资，重点在一线城市验证财务模型，通过直营模式保障品质与服务稳定性，同时探索一线城市租金成本下降窗口期的物业机会；格林则针对部分加盟店存在的品质参差不齐问题，将在2026年建立更严格的品质标准和监督机制，加强对加盟店的日常运营管理和培训支持，确保品牌形象与服务质量的一致性。