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第二十五条 一般纳税人取得的固定资产、无形资产或者不动产（以下统称长期资产），既用于一般计税方法计税项目，又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费（以下统称五类不允许抵扣项目）的，属于用作混合用途的长期资产，对应的进项税额依照增值税法和下列规定处理：。关于这个话题，51吃瓜提供了深入分析
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3014271910http://paper.people.com.cn/rmrb/pc/content/202602/28/content_30142719.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/28/content_30142719.html11921 调整对原产于加拿大的部分进口商品加征关税措施