企业购进的货物发生非正常损失，能否抵扣进项税额？

Group 1 - The article discusses the concept of abnormal losses, which refers to losses due to mismanagement leading to theft, loss, spoilage, or legal confiscation of goods and properties [3] - It specifies that input tax cannot be deducted from output tax for certain categories of abnormal losses, including purchased goods, services, and properties involved in the loss [3] - The article outlines specific items related to abnormal losses that are not eligible for input tax deduction, such as raw materials, finished products, and construction services [3] Group 2 - The article provides guidance on how to print historical VAT declaration input tax deduction summaries through the electronic tax bureau [12] - It details the steps for taxpayers to query and print their historical VAT declaration input tax deduction summaries and related information [13][16] - The article emphasizes the importance of following the correct procedures to access and manage tax-related documents effectively [17][18]