第二十九条 增值税法第二十四条第一款第七项所称托儿所、幼儿园，是指依据有关规定设立的取得托育或者学前教育资格的机构，其免征增值税的收入是指有关收费标准规定以内的保育费、保育教育费；养老机构，是指依据有关规定设立的为老年人提供集中住宿和照料护理服务的各类养老机构；残疾人服务机构，是指依据有关规定设立的专门为残疾人提供相关服务的机构。
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（二）仲裁请求和所根据的事实与理由；
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Last year, I covered why it's a great time to jump ship from Windows to Mac, and I haven't been able to let go of that idea since. Apple's M-series chips are shockingly fast and efficient, and its hardware tends to be more durable than typical PC fare. Rumors point to Apple developing a new aluminum case for the low-cost MacBook, so it will likely feel more polished than a typical sub-$1,000 Windows laptop. macOS has also avoided the bloat that's plagued Windows for years — you can turn off Apple Intelligence with two clicks if you want to, and there aren't any annoying ads to deal with.