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现行《中华人民共和国增值税暂行条例》（以下简称《增值税暂行条例》）第十条“对下列项目的进项税额不得从销项税额中抵扣”的规定及《中华人民共和国增值税暂行条例实施细则》（以下简称《细则》）的解释，我认为有些解释还不够详细，不便于会计人员操作，容易引起争议...
The existing “Provisional Regulations of the People’s Republic of China on Value-added Tax” (hereinafter referred to as “Value-added Tax Provisional Regulations”) Article X “input tax for the following items shall not be deductible from the output tax amount” and the “Provisional Regulations of the People’s Republic of China on Value- Regulations ”(hereinafter referred to as the“ Rules ”), I think some of the explanations are not detailed enough to facilitate the accounting staff easy to cause controversy ...