（一）发生增值税法第三条至第五条以外的经营活动，并取得与之相关的货币或者非货币形式的经济利益；
From many vantage points, it’s easy to forget the city is home to a massive 900-acre oil refinery, its imposing sprawl of stacks, holding tanks and billowing steam hidden from view. But for nearly 60 years, the refinery has loomed over every aspect of life in Benicia, exerting outsized influence on its economy and politics, while posing serious risks to public health.
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Екатерина Щербакова (ночной линейный редактор)
增值税法第二十二条第三项所称非正常损失项目，包括：