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《财政部国家税务总局关于增值税若干政策的通知》(财税[2005]165号)第四条对增值税不得抵扣进项税额的计算划分问题重新作了规定,将《增值税暂行条例实施细则》第二十三条的计算公式：不得抵扣的进项税额=当月全部进项税额×当月免税项目销售额、非应税项目营业额合计÷当月全部销售额、营业额合计,修改为：不得抵扣的进项税额=(当月全部进项税额-当月可准确划分用于应税项目、免税项目及非应税项目的进项税额)×(当月免税
Article 4 of the Circular of the Ministry of Finance and the State Administration of Taxation on Certain Policies Regarding Value-Added Tax (Cai Shui [2005] No. 165) regulates the calculation and demarcation of the input VAT that the value-added tax can not be deductible. The “Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax ”The calculation formula of Article 23: input tax that can not be deducted = total input tax of the current month × sales of tax-exempt items in the current month, total sales revenue of non-taxable items ÷ total sales revenue and total turnover in the current month are revised as follows: Deducted input tax = (all the input tax in the month - the current month can be accurately classified as taxable items, tax-exempt items and non-taxable items of input tax) × (tax-free