增值税实行凭发票注明税款抵扣制度；企业取得专用发票能否抵扣税款，既影响国家财政收入，又关系到企业的切身利益。一般来说从销售方取得的增值税专用发票上注明的增值税额准予从销项税额中抵扣，但并非所有专用发票上注明的增值税额都能抵扣税款。 一、取得的专用发票不符合 The implementation of value-added tax invoices invoices indicate the tax deduction system; obtain tax invoices can offset the tax, not only affect the state revenue, but also related to the vital interests of enterprises. In general, the value added tax on the VAT invoice obtained from the seller is allowed to be deducted from the output tax, but not all the VAT invoiced on the special invoice can be offset against the tax. First, to obtain a special invoice does not meet