这些情形下进项税额不得从销项税额中抵扣！

Group 1 - The article discusses the non-deductible input tax scenarios for taxpayers, particularly focusing on abnormal losses related to purchased goods and services [3][6][7] - It outlines specific conditions under which input tax cannot be deducted, including incomplete documentation and the nature of the purchased goods or services [9][11] - The article emphasizes the importance of maintaining proper records and documentation to ensure compliance with tax regulations [9][12] Group 2 - Taxpayers must adhere to regulations regarding the deduction of input tax for fixed assets, intangible assets, or real estate, especially when abnormal loss situations arise [9][11] - The article provides a formula for calculating non-deductible input tax based on the net value of fixed assets and applicable tax rates [9] - It highlights the implications for taxpayers who fail to register as general taxpayers, which affects their ability to deduct input tax [9][11]