@一般纳税人，用于简易计税方法计税项目、免征增值税项目、集体福利或个人消费涉及的进项税额不得抵扣！

Group 1 - The article discusses the types of input tax that cannot be deducted, including those related to simplified tax calculation methods, exempt VAT projects, and collective welfare or personal consumption [3][4]. - Simplified tax calculation methods allow general VAT taxpayers to choose a simplified tax rate for specific businesses, which means input tax deductions are not considered for these projects [3]. - Exempt VAT projects refer to taxable behaviors that fall within the VAT scope but meet certain exemption criteria, resulting in no VAT payment at the sales stage and thus no input tax deduction [3]. - Collective welfare and personal consumption are categorized as final consumption, breaking the value-added chain, and therefore the corresponding input tax cannot be deducted [3]. Group 2 - For general taxpayers who also engage in simplified tax calculation projects and exempt VAT projects, the formula for calculating non-deductible input tax is provided [4]. - The policy basis for these regulations includes several official documents from the Ministry of Finance and the State Administration of Taxation [4]. Group 3 - The article outlines six scenarios that classify VAT special invoices as abnormal vouchers, including lost or stolen tax control devices, non-compliance with tax declarations, and discrepancies found through data analysis [9][10][11][12][13]. - Specific conditions under which input tax from abnormal vouchers is not included in the calculation are also mentioned, such as when the taxpayer has not declared deductions or export tax refunds [14][15]. - The handling of abnormal vouchers is detailed, including the treatment of input tax that has not been declared for deduction and the procedures for export tax refunds [16][17][18][19][20]. Group 4 - A-grade taxpayers can apply for verification of abnormal vouchers within ten working days of receiving notification from tax authorities, allowing them to continue with deductions or refunds if verified [21]. - Taxpayers who disagree with the tax authority's classification of abnormal vouchers can also apply for verification to continue their deductions or refunds [22].