The Ministry of Finance issues the Provisional Measures for the Deduction of Input Tax on Long-term Assets.

As for the method mentioned, if taxpayers acquire the following long-term assets for mixed purposes, they can deduct the full amount of input tax when purchasing. Subsequently, during the period of mixed use, the input tax corresponding to the five categories of non-deductible items calculated based on the adjustment period cannot be deducted from the output tax amount, and this will be adjusted annually. If taxpayers acquire long-term assets other than those specified in Article 9 of these measures for mixed purposes, the corresponding input tax can be fully deducted from the output tax amount.