增值税进项税额转出知识点

Group 1 - The article discusses the treatment of non-deductible input tax for taxpayers under various circumstances, including personal consumption and abnormal losses related to fixed assets and real estate [4][5][6]. - It outlines the calculation method for non-deductible input tax when taxpayers cannot allocate input tax amounts due to mixed tax methods [11][12]. - The article provides a formula for calculating non-deductible input tax based on the net value rate of real estate when there are changes in usage or abnormal losses [15][16]. Group 2 - An example is given where Company A converts an office building into a collective employee dormitory, detailing the original value, net value, and the resulting non-deductible input tax [17][18]. - The article emphasizes that input tax amounts that cannot be deducted from sales tax cannot be used to calculate additional deductible amounts [20]. - It explains how to calculate the current period's deductible additional amounts based on the previous period's balance and current period's accrual [21].