第二十四条 已抵扣进项税额的购进货物（不含固定资产）、服务，发生增值税法第二十二条第三项至第五项规定情形的，应当将对应的进项税额从当期进项税额中扣减；无法确定对应的进项税额的，按照当期实际成本计算应扣减的进项税额。
Source: Computational Materials Science, Volume 266
СюжетСпециальная военная операция (СВО) на Украине，更多细节参见WPS官方版本下载
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