全国全面推开营改增试点后,所有企业新增不动产所含的增值税均纳入抵扣范围,比较完整地实现了规范的消费型增值税制度。企业取得的固定资产(含不动产)均可按规定抵扣进项税额,但如资产在存续期间发生用途改变,在“允许抵扣”和“不得抵扣”之间转换,则须进行相应的税务处理。一、固定资产进项抵扣基本规定营改增前,根据《增值税暂行条例》规定,自 After the nationwide comprehensive reform and pilot increase of camps was implemented, the value-added tax included in the newly added real estate of all enterprises was included in the scope of deductible, and a more standardized consumer VAT system was realized. The fixed assets (including real property) acquired by the enterprise may be offset against the input tax according to the provisions, but if the use of the asset changes during the existence of the asset and the conversion is allowed between “Allowable Deduction ” and “No Deduction ” The corresponding tax treatment. First, the basic provisions of the deduction of fixed assets In batches before the VAT reform, according to the provisions of the Provisional Regulations on Value Added Tax, since