审计中 ,我们经常遇到一些增值税纳税人兼营免税项目的企业 ,在账务处理和计算应缴税项上 ,不尽统—和规范 ,造成漏交税金等问题。按照《增值税暂行条例实施细则》第二十三条规定 :纳税人兼管免税项目或非应税项目而无法划分不得抵扣的进项税的 ,按下列公式计算不得抵扣的进项 During the auditing, we often encountered some enterprises that value added tax taxpayers also engaged in duty-free taxation projects. They did not pay due attention to the accounting treatment and calculation of tax payable, which caused the tax evasion and other issues. In accordance with the provisions of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, if the taxpayer is unable to divide the input tax that can not be deducted from the tax-exempt items or non-taxable items, the non-deductible items shall be calculated according to the following formula