编辑同志: 我是一名初学税法的下岗人员。我下岗后在一家外企谋得一职,帮助这家企业办理有关纳税事宜。第一天上班时,该企业的会计对我说的“增值税额即为纳税人收取的销项税额抵扣其支付的进项税额”提出异议。她说:“并不是纳税人支付的所有进项税额都可以从销项额中抵扣,要根据税法中规定的准予从销项额中抵扣的进税额项目处理”请问:她说得对吗?税法对准予从销项税额中抵扣的进项额是如何规定的? 读者:王亚鹏 Editor's Comrade: I am a laid-off person who is a beginner's tax law. After I laid off, I got a job at a foreign company to help the company deal with tax matters. The first day of work, the company's accounting told me that the “value-added tax is the taxpayer's output tax deducted from the amount of input tax paid” objection. She said: “Not all the input taxpayers' taxpayers can deduct from their sales, and they should handle the import tax deducted from the sales according to the tax law's stipulations.” Excuse me, is she right? How does the tax law approve the amount of credit that is deducted from the output tax amount? Readers: Wang Yapeng