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09:25, 28 февраля 2026Мир
（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
（四）在铁路、城市轨道交通线路上私设道口或者平交过道的。