财政部、税务总局发布关于《长期资产进项税额抵扣暂行办法》的公告
Mei Ri Jing Ji Xin Wen·2026-02-02 08:51

Group 1 - The Ministry of Finance and the State Taxation Administration issued an announcement regarding the "Interim Measures for Input Tax Deduction of Long-term Assets" on February 2 [1] - Taxpayers acquiring long-term assets for mixed-use can fully deduct input tax at the time of purchase, but must adjust for five categories of non-deductible items based on the adjustment period [1] - For long-term assets not specified in Article 9 of the measures, the corresponding input tax can be fully deducted from the output tax when used for mixed purposes [1]