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The research, based on citizen science surveys led by the Bat Conservation Trust, estimates that half of all churches in England - that's more than 8,000 - have bats in them.
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（四）购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外；