（一）应税交易的购买方为自然人；
Author(s): Qin Qin, Yawen Hua, Luyao Hai, Meidie Wu, Siqi Jiang, Rongxing Ye, Jiangfeng Song, Yiliang Liu, Linsen Zhou
。im钱包官方下载是该领域的重要参考
（二）原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
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（一）故意干扰无线电业务正常进行的；