（二）不属于增值税法第六条规定的情形。
Testing was conducted by Apple in January and February 2026 using preproduction MacBook Neo systems with Apple A18 Pro, 6-core CPU, 5-core GPU, 8GB of unified memory, and 256GB SSD, as well as production Intel Core Ultra 5-based PC systems with Intel Graphics, 8GB of RAM, 256GB SSD, and the latest version of Windows 11 Home available at the time of testing. Bestselling PC laptop with the latest shipping Intel Core Ultra 5 processor is based on publicly available sales data over the prior six months. Speedometer 3.1 performance benchmark tested with pre-release Safari 26.3 on macOS Tahoe, and both Chrome 144.0.7559.110 and Edge 144.0.3719.104 on Windows 11 Home. Performance tests are conducted using specific computer systems and reflect the approximate performance of MacBook Neo.
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First FT: the day’s biggest stories
Питтсбург Пингвинз
Despite Trump touting a “roaring” economy during his State of the Union speech, many Americans are feeling the economic burn. Middle class households now encompass a smaller share of income while the top 1% doubled their slice of the economic pie, owning nearly $54 trillion in total wealth, according to Federal Reserve data. And many Americans feel stuck when it comes to retirement savings. Even after decades of saving, households still fail to break out of the middle class. What’s more, six-figure salaries aren’t even considered upper-class anymore in some U.S. states as downward pressures like inflation rattle American households.