现行制度规定了企业购进货物或接受应税劳务的进项税额不予抵扣的三种情况:1购入固定资产或购入的货物或接受劳务直接用于免税项目、非应税项目、集体福利和个人消费时,其取得的进项税额直接计入固定资产或购入的货物和劳务的成本;2购入的货物改变用途用于免税项目、非应税项目 The current system stipulates that the enterprise may not deduct the amount of input tax on goods purchased or taxable services: 1. The purchase of fixed assets or purchased goods or the receipt of labor services shall be used directly for tax-exempt items, non-taxable items, collectives Welfare and personal consumption, the amount of input tax obtained shall be directly included in the fixed assets or the cost of purchased goods and services; 2 The purchased goods shall be changed for duty-free items and non-taxable items