哪些进项税额不得从其销项税额中抵扣？

Group 1 - The article discusses the provisions of the Value-Added Tax (VAT) Law of the People's Republic of China, specifically Article 22, which outlines the types of input VAT that cannot be deducted from output VAT [2] - It lists six categories of input VAT that are non-deductible, including those related to simplified taxation methods, exempt projects, abnormal losses, collective welfare or personal consumption, and certain services [2] - The article also mentions the recent announcement by the Ministry of Finance and the State Administration of Taxation regarding the deductibility of input VAT for electronic invoices issued by Didi Chuxing for passenger transport services [10][11] Group 2 - The article emphasizes that general taxpayers can deduct input VAT based on electronic invoices for domestic passenger transport services, provided they meet specific conditions [10] - It highlights that electronic invoices, including those for railway and air transport, can be used for VAT deduction if they specify or include the VAT amount [10] - The article references the official announcement (Announcement No. 13 of 2026) from the Ministry of Finance and the State Administration of Taxation regarding these VAT deduction matters [12]