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（一）原值不超过500万元的单项长期资产，对应的进项税额可以全额从销项税额中抵扣；
。爱思助手下载最新版本对此有专业解读
第二十七条 增值税法第二十四条第一款第二项所称医疗机构，是指依据有关规定设立的具有医疗机构执业资格的机构，包括军队、武警部队各级各类医疗机构，不包括营利性美容医疗机构。。谷歌浏览器【最新下载地址】是该领域的重要参考
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