对于修理设备用备件取得并通过认证后,增值税进项税额是否可以抵扣,在实践中是比较有争议的一个问题。有以下几种观点:第一种观点是认为要看备件是否在会计上作为固定资产改良支出。第二种观点认为按单位价值2000元(含税价)作为标准,低于2000元的可以抵扣,高于的不可以抵扣。第 After obtaining and passing the certification of spare parts for repairing equipment, whether the VAT input VAT can be deducted or not is a controversial issue in practice. There are several viewpoints as follows: The first view is to think whether the spare parts are accounting-related expenditures for improvement of fixed assets. The second view that the unit value of 2,000 yuan (tax price) as a standard, less than 2,000 yuan can be deducted, higher than the non-deductible. No.