财政部发布《长期资产进项税额抵扣暂行办法》

Core Viewpoint - The Ministry of Finance has released the "Interim Measures for the Deduction of Input Tax on Long-term Assets," which outlines new guidelines for taxpayers regarding the deduction of input tax on long-term assets used for mixed purposes [1] Group 1: Taxpayer Guidelines - Taxpayers acquiring long-term assets for mixed use can initially deduct the full input tax at the time of purchase [1] - During the period of mixed use, taxpayers must adjust the deductible input tax based on five categories of non-deductible items, calculated according to the adjustment years [1] - For long-term assets not specified in Article 9 of this regulation, the corresponding input tax can be fully deducted from the output tax [1]