根据《增值税暂行条例》及其实施细则的有关规定,用于非增值税应税项目的购进货物或者应税劳务,其中取得的进项税额不得从销项税额中抵扣;非增值税应税项目是指提供非增值税应税劳务、转让无形资产、销售不动产和不动产在建工程。因此,取得用于销售不动产和不动产在建工程项目的进项税额不能在销项税额中抵扣。申报抵扣进项税额前对动产与不动产进行准确划分至关重要,这是依法准确申报纳税的前提。但在目前的实务操作中,部分财务人员简单地从字面上进行理解,将是否“能够移动”作为 According to the “Provisional Regulations on Value-Added Tax” and the relevant provisions of its implementing rules, for the purchase of goods or taxable services for non-value-added taxable items, the input tax obtained shall not be deductible from the output tax; non-value-added tax Tax items refer to the provision of non-VAT taxable services, transfer of intangible assets, sales of real estate and real estate projects under construction. Therefore, the amount of input tax obtained for the projects under construction for sales of real and real property can not be deducted from the output tax. It is of vital importance to accurately classify movable and immovable property before applying for the deduction of input VAT. This is a prerequisite for accurately reporting and paying taxes in accordance with the law. However, in the current practice, some financial personnel simply understand the literal meaning of whether “can move” as