第十条 增值税法第十三条所称应税交易，应当同时符合下列条件：
iFi's new DAC is eight percent smaller than the previous GO Link and 29 percent lighter, approaching the size of Apple's USB-C to 3.5mm Headphone Jack dongle. The GO Link 2's built-in ESS Sabre DAC chipset is supposed to add "6dB of dynamic range between the loudest and quietest moments" and reduce distortion for clearer sound by up to 62 percent when compared to the original GO Link.
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