新规说清了！长期资产进项税额到底怎么抵扣?

Group 1 - The article discusses the rules for deducting input VAT on long-term assets, emphasizing the distinction between special-purpose and mixed-use assets [3][4] - For special-purpose assets used in general taxation projects, input VAT can be fully deducted from output VAT, while for five categories of non-deductible projects, input VAT cannot be deducted [3] - Mixed-use assets allow for initial full deduction of input VAT, but require annual adjustments based on the proportion of use for non-deductible projects [4] Group 2 - The article outlines the calculation method for adjusting input VAT for mixed-use assets, including steps to determine the deductible amount based on the asset's depreciation or amortization [4] - It specifies that for long-term assets with a value exceeding 5 million yuan, adjustments must be made annually during the mixed-use period [4] - The article also addresses the treatment of input VAT upon the disposal of long-term assets, requiring adjustments based on the relevant tax policies [4]