《中华人民共和国增值税暂行条件》第十条规定 :“下列项目的进项税额不得从销项税额中抵扣 :(一 )购进固定资产 ;(二 )用于非应税项目的购进货物或者应税劳务……”。《中华人民共和国增值税暂行条例实施细则》第二十六条规定 :“条例第十条所称非应税项目 ,是指提供非应税劳 Article 10 of the Provisional Conditions for Value-added Tax of the People’s Republic of China stipulates: “The input tax for the following items shall not be deducted from the output tax amount: (1) Purchase of fixed assets; (2) Purchase of goods for non-taxable items Or taxable services ... ”. Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People’s Republic of China stipulates: "The non-taxable items mentioned in Article 10 of the Regulations refer to the provision of non-taxable services