进项税额抵扣直接影响国家的税收收入和企业实际税负,在《增值税暂行条例》中第八至十条对准予抵扣和不予抵扣的进项税额作出了规定,但其中部分条文过于笼统,可操作性较差,又缺乏相应的立法解释、司法解释或执法解释,造成了课税要素规定的缺位,使税企双方对一些进项税额能否抵 Input tax credit directly affects the country’s tax revenue and the actual tax burden in the “Provisional Regulations on Value-Added,” eighth to ten of the tax deduction and non-deductible input tax provisions, but some of them are too general provisions , Poor operability, lack of corresponding legislative interpretation, judicial interpretation or interpretation of law enforcement, resulting in the lack of provisions of the tax elements, the tax on both sides of the input tax amount can withstand