第二十八条 增值税法第二十四条第一款第三项所称古旧图书，是指向社会收购的古书和旧书。
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此前，Anthropic 宣布 Claude Code 能自动梳理 COBOL 依赖、生成文档并识别风险，引发市场对 IBM 主机业务受冲击的担忧，IBM 股价在当地时间本周一录得近 26 年最大单日跌幅，市值蒸发约 310 亿美元。