第二十三条 一般纳税人购进货物（不含固定资产）、服务，用于简易计税方法计税项目、免征增值税项目和不得抵扣非应税交易而无法划分不得抵扣的进项税额的，应当按照销售额或者收入占比逐期计算当期不得抵扣的进项税额，并于次年1月的纳税申报期内进行全年汇总清算。
2. 合并：将两个有序子数组合并成一个有序数组，详情可参考heLLoword翻译官方下载
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When Chávez became Venezuela's president in 1999, oil prices were climbing. In the early 2010s, a barrel would often fetch about $100, providing the government with plenty of money to pour into social programmes. But with current prices around the $65 mark, the country looks less like a reasonable investment.
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