企业超500万元长期资产混用全额抵税优惠政策，取消

Core Viewpoint - The implementation of the new VAT law and its regulations introduces significant changes to the input tax deduction system for long-term assets, narrowing the scope for full tax deductions on mixed-use assets [3][4][6]. Summary by Sections Changes in VAT Regulations - The new regulations stipulate that for long-term assets used for both general and simplified tax methods, input tax deductions will be limited based on the asset's value. Assets valued at 5 million yuan or less can still have their input tax fully deducted, while those over 5 million yuan will require annual adjustments based on their mixed-use [4][6][8]. Implications for Businesses - Businesses will need to track the usage of long-term assets more closely, as the new rules require them to adjust input tax deductions annually based on the proportion of the asset used for non-deductible purposes. This change aims to prevent tax avoidance through artificial classification of asset usage [8][10]. Compliance and Record-Keeping - Companies must maintain detailed records, including purchase contracts, invoices, and usage descriptions, to support the legitimacy of their mixed-use calculations. This is particularly crucial for businesses with significant assets or frequent operational changes [10]. Future Clarifications Needed - Specific operational guidelines regarding the definition of "single long-term assets," "adjustment periods," and potential transitional policies are still pending from the tax authorities [9].