注意！这些增值税进项税额不得抵扣

Group 1 - The article discusses various tax exemption projects, including simplified tax calculation methods and items exempt from value-added tax (VAT) [2] - It highlights that certain fixed assets, intangible assets, and real estate are only applicable if they are exclusively used for the specified projects [2] - It mentions that expenses related to personal consumption, such as socializing and entertainment, are not deductible [2] Group 2 - Non-normal loss projects allow for input tax deductions related to goods lost due to mismanagement, theft, or legal confiscation [2] - The article specifies that non-normal losses can include purchased goods, services, and construction services related to the lost assets [2] - It also covers the treatment of in-progress construction projects and the associated costs for newly built, renovated, or expanded properties [2] Group 3 - The article outlines the tax treatment of loan services, including fees directly related to obtaining loans, such as advisory and consulting fees [2] - It emphasizes that dining services and daily resident services are also included in the deductible expenses [2] Group 4 - It discusses the requirements for taxpayers to obtain valid VAT deduction certificates, which must comply with legal and regulatory standards [2]