第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
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5. FE 团队“AI 辅助编码标准化”方案
The iPad Air now has an 8-core CPU and a 9-core GPU, which makes it a decent choice for gaming or image and photo editing. Meanwhile, the device’s unified memory has increased by 50%, to 12GB, and the memory bandwidth is now up to 120GB/s, which Apple says will help users run AI models faster than on older devices.