根据我国现行企业会计制度规定，企业购进固定资产而支付的增值税进项税额不得抵扣，应计入固定资产原价。笔者认为这种处理方法欠妥，应加以改进。固定资产按其经济用途的不同分为：经营性固定资产和非经营性固定资产。笔者认为，对于非经营性固定资产购进时支付的增值税可以 According to China’s current accounting system for business enterprises, companies purchased fixed assets and VAT paid VAT input shall not be deductible, should be included in the original price of fixed assets. I believe that this approach is defective, should be improved. Fixed assets according to their different economic uses are divided into: operating fixed assets and non-operating fixed assets. The author believes that for non-operating fixed assets purchased VAT can be purchased