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Your CPU doesn’t know or care what functions are,1 they’re purely a book-keeping abstraction that makes it easier for you to reason about your code, and for the compiler to give you some useful feedback about your code. It’s the whole idea with structured programming: build some abstractions and have a compiler that can make guarantees about them.
第二十五条 一般纳税人取得的固定资产、无形资产或者不动产（以下统称长期资产），既用于一般计税方法计税项目，又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费（以下统称五类不允许抵扣项目）的，属于用作混合用途的长期资产，对应的进项税额依照增值税法和下列规定处理：