纳税人发生涉及两个以上税率、征收率的一项应税交易具体应如何适用？

Core Viewpoint - The article discusses the regulations regarding the deductibility of input tax related to social and entertainment expenses incurred by taxpayers, emphasizing that such expenses are classified as personal consumption and thus not deductible under the new VAT law effective from January 1, 2026 [9]. Group 1 - According to the "People's Republic of China VAT Law," certain input tax amounts cannot be deducted from output tax, specifically those related to goods and services used for collective welfare or personal consumption [9]. - The "Implementation Regulations of the People's Republic of China VAT Law" further clarify that social and entertainment expenses fall under the category of personal consumption, confirming their non-deductibility [9]. - Both the VAT Law and its implementation regulations will come into effect on January 1, 2026, replacing the previous VAT interim regulations [9].