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That said, it's important to recognize that locking in itself is not bad. It does, in fact, serve an important purpose to ensure that applications properly and orderly consume or produce data. The key challenge is with the original manual implementation of it using APIs like getReader() and releaseLock(). With the arrival of automatic lock and reader management with async iterables, dealing with locks from the users point of view became a lot easier.
第二十四条 已抵扣进项税额的购进货物（不含固定资产）、服务，发生增值税法第二十二条第三项至第五项规定情形的，应当将对应的进项税额从当期进项税额中扣减；无法确定对应的进项税额的，按照当期实际成本计算应扣减的进项税额。。同城约会对此有专业解读