This fragmentation hurts portability. Code that performs well on one runtime may behave differently (or poorly) on another, even though it's using "standard" APIs. The complexity burden on runtime implementers is substantial, and the subtle behavioral differences create friction for developers trying to write cross-runtime code, particularly those maintaining frameworks that must be able to run efficiently across many runtime environments.
第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
，这一点在91视频中也有详细论述
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